dividend payable

简明释义

应付股利(息)

英英释义

例句

1.The company has a strong cash flow, allowing it to declare a higher dividend payable this year.

公司现金流强劲，使其能够在今年宣布更高的应付股息。

2.Investors are eagerly awaiting the announcement of the dividend payable for the last quarter.

投资者们热切期待着最后一个季度的应付股息公告。

3.The board of directors declared a dividend payable on March 1st, which will be distributed to shareholders on April 15th.

董事会宣布于3月1日发放应付股息，将于4月15日分配给股东。

4.The dividend payable is typically announced alongside the company's earnings report.

通常在公司的盈利报告中会宣布应付股息。

5.After reviewing the financial statements, the CFO recommended a dividend payable of $0.50 per share.

在审查财务报表后，首席财务官建议每股发放应付股息0.50美元。

作文

Dividends play a crucial role in the financial ecosystem of companies and their shareholders. When a company earns profits, it has several options on how to utilize that money. One of the most common methods is to distribute a portion of these profits to shareholders in the form of dividends. A specific type of dividend that is declared but not yet paid is known as dividend payable. This term refers to the amount that a company has committed to pay its shareholders, typically on a scheduled basis, after the board of directors has approved it. Understanding dividend payable is essential for investors because it reflects the company's commitment to returning value to its shareholders.When a company announces a dividend payable, it indicates that it has sufficient earnings to distribute to its shareholders. This announcement usually comes with a record date, which is the cutoff date to determine which shareholders are entitled to receive the dividend. The payment date follows, which is when the actual cash is transferred to shareholders. For instance, if a company declares a dividend of $1 per share with a record date of March 1st and a payment date of March 15th, shareholders who own shares by March 1st will receive $1 for each share they own on March 15th.The concept of dividend payable also has implications for a company's financial statements. Once a dividend is declared, it becomes a liability on the balance sheet, meaning that the company is legally obligated to pay this amount to its shareholders. This liability will remain until the company fulfills its obligation on the payment date. Investors often look at dividend payable as an indicator of a company's financial health. A consistent and growing dividend payout can signal that the company is performing well and generating sufficient cash flow.However, it's important to note that not all companies choose to pay dividends. Some may prefer to reinvest their profits back into the business for growth opportunities. In such cases, shareholders may benefit from capital gains rather than direct cash payments. Therefore, understanding a company's dividend policy is critical for investors. Those seeking immediate income might favor companies with a history of paying dividends, while growth-oriented investors might focus on companies that reinvest earnings.Moreover, the timing and frequency of dividend payable announcements can affect stock prices. A company that unexpectedly cuts or suspends its dividend may see its stock price drop significantly, as this can be interpreted as a sign of financial distress. Conversely, an increase in the dividend can boost investor confidence and lead to a rise in stock prices. Thus, monitoring dividend payable and related announcements is vital for making informed investment decisions.In conclusion, the term dividend payable encapsulates an important aspect of corporate finance and shareholder relations. It signifies a company's promise to return a portion of its profits to its investors, reflecting its financial stability and commitment to shareholder value. For investors, understanding this term is crucial for evaluating potential investments and making strategic decisions in their portfolios. As the market evolves, keeping an eye on dividend payable can provide valuable insights into a company's performance and future prospects.

股息在公司和股东的金融生态系统中起着至关重要的作用。当一家公司获得利润时，它有几种选择来利用这些资金。最常见的方法之一是将部分利润以股息的形式分配给股东。声明但尚未支付的特定类型股息被称为应付股息。这个术语指的是公司承诺支付给其股东的金额，通常是在董事会批准后按计划进行。理解应付股息对于投资者至关重要，因为它反映了公司向股东回报价值的承诺。当一家公司宣布应付股息时，这表明它有足够的收益可以分配给股东。这个公告通常会伴随一个截止日期，即确定哪些股东有权获得股息的截止日期。随后是支付日期，即实际现金转移到股东手中的日期。例如，如果一家公司宣布每股股息为1美元，截止日期为3月1日，支付日期为3月15日，那么在3月1日之前拥有股票的股东将在3月15日收到每股1美元。应付股息的概念也对公司的财务报表产生影响。一旦股息被宣布，它就成为资产负债表上的负债，这意味着公司在法律上有义务向股东支付这一金额。这项负债将在公司在支付日期履行其义务之前保持。因此，投资者通常将应付股息视为公司财务健康状况的指标。持续且增长的股息支付可以表明公司表现良好并产生足够的现金流。然而，需要注意的是，并不是所有公司都选择支付股息。有些公司可能更愿意将利润重新投资于业务以寻求增长机会。在这种情况下，股东可能会从资本增值中受益，而不是直接现金支付。因此，了解公司的股息政策对投资者至关重要。那些寻求即时收入的投资者可能更喜欢有支付股息历史的公司，而注重增长的投资者可能会关注那些将收益再投资的公司。此外，应付股息公告的时间和频率可能会影响股票价格。一家意外削减或暂停股息的公司可能会看到其股票价格显著下跌，因为这可能被解读为财务困境的迹象。相反，股息的增加可以增强投资者信心并导致股票价格上涨。因此，监测应付股息及相关公告对做出明智的投资决策至关重要。总之，术语应付股息概括了公司财务和股东关系的重要方面。它标志着公司承诺将部分利润返还给投资者，反映了其财务稳定性和对股东价值的承诺。对于投资者来说，理解这个术语对于评估潜在投资和在其投资组合中做出战略决策至关重要。随着市场的发展，关注应付股息可以提供有关公司业绩和未来前景的宝贵见解。