accumulative preferred stock

简明释义

累积优先股

英英释义

例句

1.Investors often prefer to buy accumulative preferred stock because it ensures they receive missed dividends in the future.

投资者通常更喜欢购买累积优先股，因为它确保他们在未来能够获得错过的股息。

2.In a financial downturn, companies may choose to suspend dividends on accumulative preferred stock, leading to larger future payouts.

在经济低迷时期，公司可能选择暂停累积优先股的股息，这将导致未来支付更大。

3.Unlike regular preferred stocks, accumulative preferred stock allows shareholders to accumulate unpaid dividends.

与普通优先股不同，累积优先股允许股东累积未支付的股息。

4.The company issued accumulative preferred stock to attract more investors during its initial public offering.

公司在首次公开募股期间发行了累积优先股以吸引更多投资者。

5.When evaluating investments, many analysts consider the benefits of accumulative preferred stock over common stock.

在评估投资时，许多分析师考虑到累积优先股相对于普通股的好处。

作文

In the world of finance and investment, understanding different types of securities is crucial for making informed decisions. One such type is accumulative preferred stock, which plays a significant role in corporate financing and investment strategies. To grasp the concept of accumulative preferred stock, it is essential to first understand what preferred stock is. Preferred stock is a class of ownership in a corporation that has a higher claim on its assets and earnings than common stock. This means that preferred shareholders are paid dividends before common shareholders and have priority in the event of liquidation. The term 'accumulative' refers to the feature of this type of preferred stock where any unpaid dividends accumulate over time. If a company is unable to pay dividends in a given year, the dividends owed to accumulative preferred stock holders do not simply disappear; instead, they are carried forward to future periods. This accumulation ensures that preferred shareholders eventually receive their dividends, even if there are delays in payment. This characteristic makes accumulative preferred stock an attractive option for investors seeking stable income. Investors can feel more secure knowing that their dividends will be paid eventually, even if the company faces financial difficulties in the short term. As a result, accumulative preferred stock often appeals to conservative investors who prioritize income stability over capital appreciation.Moreover, companies that issue accumulative preferred stock may benefit from enhanced investor confidence. By offering a security that promises to pay accumulated dividends, these companies can attract a broader range of investors, including those who might otherwise shy away from riskier investments. This can lead to a more stable capital structure and potentially lower costs of capital for the issuing company.However, it is important to note that while accumulative preferred stock offers certain advantages, it also comes with risks. For instance, if a company consistently struggles to generate profits, it may still defer dividend payments, leading to a growing debt of unpaid dividends. In extreme cases, this could indicate deeper financial issues within the company, raising concerns among investors.Additionally, accumulative preferred stock typically does not carry voting rights, which means that investors may have limited influence over corporate decisions. This lack of control can be a disadvantage for some investors who prefer to have a say in the management of the companies in which they invest. In conclusion, accumulative preferred stock represents a unique and valuable financial instrument that combines features of both equity and debt. It offers investors the promise of accumulating dividends, providing a safety net during tough economic times. However, like all investments, it is essential to weigh the benefits against the potential risks. Understanding the intricacies of accumulative preferred stock can empower investors to make better decisions in their investment journeys. By recognizing the importance of this financial instrument, one can appreciate its role in the broader landscape of corporate finance and investment strategy.

在金融和投资的世界中，理解不同类型的证券对于做出明智的决策至关重要。其中一种类型是累积优先股，它在公司融资和投资策略中发挥着重要作用。要理解累积优先股的概念，首先需要了解什么是优先股。优先股是一种在公司中拥有所有权的类别，其对资产和收益的索赔优于普通股。这意味着优先股股东在普通股股东之前获得股息，并在清算时享有优先权。“累积”一词指的是这种类型的优先股的特征，即任何未支付的股息会随着时间的推移而累积。如果一家公司在某一年无法支付股息，欠累积优先股持有人的股息不会简单地消失；相反，它们会被转移到未来的时期。这种累积确保了优先股股东最终会收到他们的股息，即使在支付上出现延迟。这一特性使得累积优先股成为寻求稳定收入的投资者的一个吸引人的选择。投资者可以更安全地感受到，尽管公司在短期内面临财务困难，他们的股息最终会得到支付。因此，累积优先股通常吸引那些优先考虑收入稳定而非资本增值的保守投资者。此外，发行累积优先股的公司可能会受益于增强的投资者信心。通过提供一种承诺支付累积股息的证券，这些公司可以吸引更广泛的投资者，包括那些可能会回避风险投资的人。这可以导致更稳定的资本结构，并可能降低发行公司的资本成本。然而，重要的是要注意，虽然累积优先股提供某些优势，但它也伴随着风险。例如，如果一家公司持续难以产生利润，它仍可能推迟股息支付，导致未支付股息的债务不断增加。在极端情况下，这可能表明公司内部存在更深层次的财务问题，从而引发投资者的担忧。此外，累积优先股通常不带有投票权，这意味着投资者对公司决策的影响有限。对于一些希望对其投资的公司管理进行发言的投资者来说，这种缺乏控制可能是一个劣势。总之，累积优先股代表了一种独特而有价值的金融工具，结合了股权和债务的特征。它为投资者提供了累积股息的承诺，在经济困难时期提供了安全网。然而，像所有投资一样，重要的是权衡利益与潜在风险。理解累积优先股的复杂性可以使投资者在投资旅程中做出更好的决策。通过认识到这一金融工具的重要性，人们可以欣赏它在企业融资和投资战略更广泛背景中的作用。