When the cost method is used, cash dividends declared on capital stock held as an investment may be recorded as a debit to Dividends Receivable and a credit to Dividend Revenue.
在使用成本法时,所持股本的现金股利一经宣布,投资公司应借记应收股利,贷记股利收入。
Since dividends do not accrue, they are generally not recognized by the stockholder as revenue until the dividend check arrives.
因为股利不应计,股东一般是在收到股利支票时才将其确认为收入。
quality earnings
股本盈利,参股收益
equity earnings
参股收益,股本盈利
Cash Receipts from Interests and Dividends.
收到的利息和股利。
When a company has preferred stock outstanding, we first deduct from net income the amount of current year preferred stock dividends.
如果公司有发行在外的优先股,我们首先应从净收益中减除当年优先股的股利。
An Empirical Study on Tax Effect of Dividend Policy in China A Share Stock Market;
中国A股市场股利税收问题实证研究
Stock preferred as to dividends is entitled to receive each year a dividend of specified amount before any dividend is paid on the common stock.
在给普通股支付股利之前,股利优先股每年都能收到一笔特定金额的股利。
The entry to record receipt of a cash dividend consists of a debit to cash and a credit to Dividend Revenue.
收到现金股利时所作的分录是：借记现金,贷记股利收入。
for interest, dividends, bonuses, contingent income and other income, the taxable income may be the full amount received in each payment.
利息、股息、红利所得，偶然所得和其他所得，以每次收入额为应纳税所得额。
On Law Control of the Controlling Shareholders Abuse of Their Privileges;
公司收购中控股股东权利滥用的法律规制
Net income, the net income per share for the period, was five dollars sixty-five.
去年我行净利，即每股净收益为5.65美元。
The Study of Shengli Joint-Stock Company Management Buy-outs (MBO);
胜利股份管理层收购（MBO）研究
The Minority Shareholders Right Protection in the Process of the Acquisition of Listed Companies;
论上市公司收购中小股东权利的保护
Forecasting of stock s future profit in stock market;
利用回归分析对股票未来收益的预测
On the System of Compulsive Offer of Stock Acquisition and Protection of Minor Shareholders Rights;
强制要约收购与小股东利益保护研究
Interest Orientation,Income Smoothing and Manager Stock Option;
利益导向、收益平稳化和经理股票期权
Profits of the Joint Stock Company shall be distributed as~ s to the shareholders.
股份公司的利润应作为红利分配给股东。