preferred dividend

简明释义

优先股息

英英释义

例句

1.The preferred dividend is typically fixed and paid out quarterly, making it an attractive option for income-focused investors.

该优先股息通常是固定的，并按季度支付，这使其成为以收入为重点的投资者的一个有吸引力的选择。

2.The company declared a preferred dividend to its shareholders, ensuring they receive their payments before common stockholders.

公司向其股东宣告了一项优先股息，确保他们在普通股股东之前获得付款。

3.During the financial crisis, many companies suspended their preferred dividend payments to conserve cash.

在金融危机期间，许多公司暂停了优先股息的支付以节省现金。

4.Shareholders of preferred dividend stocks are usually prioritized in the event of liquidation.

在清算事件中，优先股息股票的股东通常会被优先考虑。

5.Investors are often attracted to stocks that pay a consistent preferred dividend due to their stability.

投资者通常被支付稳定的优先股息的股票所吸引，因为这些股票提供了稳定性。

作文

In the world of finance and investment, understanding various terms is crucial for making informed decisions. One such term is preferred dividend, which plays a significant role in the structure of corporate financing. A preferred dividend refers to the payment made to holders of preferred stock before any dividends are paid to common stockholders. This financial mechanism ensures that preferred shareholders receive their due returns on investment prior to common shareholders, thereby providing a layer of security for those who invest in preferred shares.To comprehend the importance of preferred dividends, it is essential to differentiate between common and preferred stock. Common stock represents ownership in a company and comes with voting rights; however, it does not guarantee dividend payments. On the other hand, preferred stock typically does not come with voting rights but offers fixed dividends, which must be paid out before any dividends can be distributed to common shareholders. This makes preferred dividends an attractive option for investors seeking steady income with lower risk compared to common stocks.The structure of preferred dividends is designed to provide stability to investors. Companies often issue preferred shares during difficult financial times or when they want to raise capital without diluting the ownership stake of existing common shareholders. By offering preferred dividends, companies can attract investors looking for reliable income streams while maintaining control over the company’s equity.Moreover, preferred dividends can be cumulative or non-cumulative. Cumulative preferred stock means that if a company fails to pay a dividend in any year, the unpaid amount accumulates and must be paid out before any dividends are distributed to common stockholders. This feature adds an extra layer of protection for investors, making cumulative preferred dividends particularly appealing during economic downturns.In addition to providing a fixed income, preferred dividends also offer tax advantages in some jurisdictions. For instance, in the United States, qualified dividends may be taxed at a lower rate than ordinary income, making them an attractive choice for investors in higher tax brackets. This tax efficiency can enhance the overall return on investment for those holding preferred shares.However, it is important to note that while preferred dividends offer certain advantages, they also come with risks. In times of financial distress, companies may suspend preferred dividends to conserve cash, which can lead to a decline in the stock's value. Furthermore, preferred shareholders generally have less claim on assets than debt holders in the event of liquidation, adding another layer of risk to their investment.In conclusion, understanding preferred dividends is vital for investors seeking to navigate the complexities of the stock market. These dividends provide a reliable income stream and added security compared to common stock, making them an appealing option for many. However, potential investors must also consider the associated risks and the company's overall financial health before investing in preferred shares. By grasping the concept of preferred dividends, investors can make more informed decisions that align with their financial goals and risk tolerance.

在金融和投资的世界中，理解各种术语对于做出明智的决策至关重要。其中一个术语是优先股息，它在公司融资结构中扮演着重要角色。优先股息是指在向普通股东支付任何股息之前，向优先股持有者支付的款项。这一财务机制确保优先股东在普通股东之前获得其应得的投资回报，从而为投资于优先股的投资者提供了一层安全保障。要理解优先股息的重要性，必须区分普通股和优先股。普通股代表对公司的所有权，并附带投票权；然而，它并不保证支付股息。另一方面，优先股通常不附带投票权，但提供固定的股息，这些股息必须在向普通股东分配任何股息之前支付。这使得优先股息成为寻求稳定收入且风险较低的投资者的一个吸引选项。优先股息的结构旨在为投资者提供稳定性。公司通常在财务困难时期或希望筹集资金而不稀释现有普通股东的所有权时发行优先股。通过提供优先股息，公司可以吸引寻求可靠收入来源的投资者，同时保持对公司股权的控制。此外，优先股息可以是累积的或非累积的。累积优先股意味着如果公司在任何一年未能支付股息，未支付的金额将累积，并且在向普通股东分配任何股息之前，必须支付这些未支付的金额。这个特点为投资者增加了额外的保护，使得累积优先股息在经济低迷期间特别吸引人。除了提供固定收入外，在某些司法管辖区，优先股息还提供税收优势。例如，在美国，合格股息的税率可能低于普通收入税率，使其成为高税率投资者的一个吸引选择。这种税收效率可以增强持有优先股的投资者的整体投资回报。然而，重要的是要注意，虽然优先股息提供某些优势，但它们也伴随着风险。在财务困境时期，公司可能会暂停优先股息以节省现金，这可能导致股票价值下降。此外，在清算时，优先股东通常比债权人对资产的索赔权更小，这为他们的投资增加了另一层风险。总之，理解优先股息对于寻求驾驭股票市场复杂性的投资者至关重要。这些股息提供了可靠的收入来源和相较于普通股的额外安全性，使其成为许多人的吸引选项。然而，潜在投资者在投资优先股之前，还必须考虑相关风险和公司的整体财务状况。通过掌握优先股息的概念，投资者可以做出与其财务目标和风险承受能力相一致的更明智的决策。