cumulative preferred stock

简明释义

积累优先股

英英释义

例句

1.Holders of cumulative preferred stock 累积优先股 are prioritized over common shareholders when it comes to dividend payments.

持有累积优先股的股东在股息支付方面优先于普通股股东。

2.Many investors choose cumulative preferred stock 累积优先股 for its stability in providing consistent income.

许多投资者选择累积优先股，因为它在提供稳定收入方面表现出色。

3.Investors often prefer cumulative preferred stock 累积优先股 because it guarantees dividend payments even if the company misses a payment.

投资者通常更喜欢累积优先股，因为即使公司错过了支付，也能保证股息支付。

4.The company issued cumulative preferred stock 累积优先股 to raise capital while ensuring that dividends are paid in arrears if necessary.

公司发行了累积优先股来筹集资金，同时确保在必要时支付拖欠的股息。

5.When a company struggles financially, the value of cumulative preferred stock 累积优先股 can become more attractive due to its dividend guarantees.

当公司财务困难时，累积优先股的价值可能因其股息保证而变得更具吸引力。

作文

Cumulative preferred stock is a type of preferred stock that has a unique feature: if any dividends are missed, they accumulate and must be paid out to shareholders before any dividends can be distributed to common stockholders. This characteristic makes cumulative preferred stock an attractive investment for those seeking stable income. Investors who hold this type of stock have a preferential claim on the company's earnings, which provides them with a sense of security, especially during economic downturns.The primary advantage of cumulative preferred stock lies in its dividend accumulation feature. For instance, if a company is unable to pay dividends for a certain period due to financial difficulties, the unpaid dividends will accumulate. Once the company returns to profitability, it must pay these accumulated dividends to the holders of cumulative preferred stock before any payments are made to common shareholders. This ensures that investors are compensated for their patience and trust in the company’s recovery.Moreover, cumulative preferred stock typically comes with a fixed dividend rate, which means that investors can expect a predictable income stream. This is particularly appealing for retirees or individuals who rely on dividend income as part of their financial strategy. The fixed nature of the dividends allows for better financial planning and stability.However, investing in cumulative preferred stock also comes with certain risks. While the cumulative feature provides a layer of protection, it does not eliminate the risk of loss entirely. If a company goes bankrupt, preferred shareholders may still lose their investment, although they would have a higher claim on assets than common shareholders. Therefore, it is crucial for investors to thoroughly assess the financial health of a company before investing in its cumulative preferred stock.Additionally, cumulative preferred stock often lacks voting rights, which means that investors do not have a say in corporate governance. This could be a disadvantage for those who wish to have a voice in the company’s decisions. However, many investors prioritize the financial benefits over the lack of control, as the stable income from dividends can outweigh the need for voting power.In conclusion, cumulative preferred stock serves as a valuable investment option for those looking for a reliable source of income with a degree of safety. Its ability to accumulate unpaid dividends offers a level of assurance that is not found in common stock. Nevertheless, potential investors should weigh the benefits against the risks and consider their individual financial situations and goals. By understanding the implications of cumulative preferred stock, investors can make informed decisions that align with their investment strategies and risk tolerance.

累积优先股是一种优先股，具有独特的特点：如果错过任何股息，这些股息将累积，并且在向普通股东分配任何股息之前，必须支付给股东。这一特性使得累积优先股成为那些寻求稳定收入的投资者的一个有吸引力的投资选择。持有这种股票的投资者对公司的收益拥有优先索赔权，这为他们提供了一种安全感，尤其是在经济低迷时期。累积优先股的主要优势在于其股息累积特性。例如，如果由于财务困难，公司无法在某一时期支付股息，未支付的股息将会累积。一旦公司恢复盈利，它必须在向普通股东支付任何款项之前，首先支付这些累积的股息给累积优先股的持有者。这确保了投资者因对公司复苏的耐心和信任而获得补偿。此外，累积优先股通常具有固定的股息率，这意味着投资者可以期待一个可预测的收入流。这对于依赖股息收入作为财务策略的一部分的退休人员或个人尤其具有吸引力。股息的固定性质允许更好的财务规划和稳定性。然而，投资累积优先股也伴随着一定的风险。尽管累积特性提供了一层保护，但并不能完全消除损失的风险。如果公司破产，优先股东仍可能会失去投资，尽管他们对资产的索赔优于普通股东。因此，在投资于某公司的累积优先股之前，投资者必须彻底评估该公司的财务健康状况。此外，累积优先股通常不具备投票权，这意味着投资者在公司治理中没有发言权。这可能对那些希望在公司决策中有发言权的投资者构成不利。然而，许多投资者更重视财务利益而非控制权，因为来自股息的稳定收入可能超过对投票权的需求。总之，累积优先股是寻求可靠收入来源和一定安全性的投资者的宝贵投资选择。其未支付股息的累积能力提供了一种在普通股中找不到的保障水平。然而，潜在投资者应权衡利弊，考虑自己的财务状况和目标。通过理解累积优先股的含义，投资者可以做出与其投资策略和风险承受能力相一致的明智决策。