dividends payable

简明释义

应付股利

英英释义

例句

1.The company must ensure that all dividends payable are processed before the end of the fiscal year.

公司必须确保所有应付股息在财年结束前处理完毕。

2.Investors were pleased to hear that the dividends payable this year have increased compared to last year.

投资者很高兴地听到，今年的应付股息相比去年有所增加。

3.The financial report indicated a significant rise in dividends payable due to higher profits.

财务报告显示，由于利润增加，应付股息显著上升。

4.After the board meeting, the CEO announced the amount of dividends payable to shareholders.

在董事会会议后，首席执行官宣布了向股东支付的应付股息金额。

5.The company declared its quarterly earnings and announced that the dividends payable will be distributed next month.

公司宣布了季度收益，并宣布应付股息将在下个月分配。

作文

Dividends are a crucial aspect of the financial world, representing a portion of a company's earnings that is distributed to its shareholders. One term that often arises in discussions about dividends is dividends payable, which refers to the amount of money a company has declared it will pay to its shareholders but has not yet disbursed. Understanding dividends payable is essential for investors and stakeholders alike, as it provides insight into a company's financial health and its commitment to returning value to its shareholders.When a company earns profits, it has several options on how to allocate those funds. It can reinvest in the business, pay down debt, or distribute a portion of the profits to shareholders in the form of dividends. Once the board of directors decides to distribute dividends, they announce this decision along with the amount and the payment date. At this point, the declared amount becomes classified as dividends payable. This classification appears on the company's balance sheet as a liability, indicating that the company owes this amount to its shareholders.The timing of dividends payable is also significant. Companies typically operate on a quarterly basis, meaning they may declare dividends four times a year. After the declaration, there is usually a set period before the actual payment is made. For example, a company might declare a dividend on January 15, with a payment date set for February 15. During this time, the amount declared is recorded as dividends payable, reflecting the company’s obligation to its shareholders.Investors often look at dividends payable as a sign of a company's stability and profitability. A consistent history of paying dividends can indicate that a company is financially healthy and capable of generating sufficient cash flow. Conversely, if a company frequently changes its dividend policy or fails to pay declared dividends, it may raise concerns among investors regarding its future prospects. Therefore, understanding the implications of dividends payable can help investors make informed decisions about their investments.Moreover, dividends payable can also affect a company's stock price. When a company announces a dividend, it can lead to an increase in demand for its shares, as many investors are attracted to the potential for income. However, once the dividend is paid, the stock price may adjust downward to reflect the cash outflow. This phenomenon is known as the ex-dividend effect, where the stock price drops on the ex-dividend date, which is the day after the record date when the company identifies shareholders eligible for the dividend.In conclusion, dividends payable is an important concept in the realm of finance and investing. It represents the company's commitment to sharing its profits with shareholders and serves as a key indicator of financial health. Investors should pay attention to dividends payable when evaluating a company's performance and making investment decisions. By understanding the significance of this term, investors can better navigate the complexities of the stock market and make choices that align with their financial goals.

股息是金融世界中的一个关键方面，代表公司收益的一部分分配给其股东。一个常常出现在关于股息讨论中的术语是应付股息，它指的是公司已宣布将支付给股东但尚未支付的金额。理解应付股息对投资者和利益相关者来说至关重要，因为它提供了公司财务健康状况及其回报股东价值承诺的洞察。当一家公司赚取利润时，它有几种选择来分配这些资金。它可以再投资于业务，偿还债务，或将部分利润以股息的形式分配给股东。一旦董事会决定分配股息，他们会宣布这一决定以及金额和支付日期。在这一点上，已宣告的金额被归类为应付股息。这一分类出现在公司的资产负债表上，作为一种负债，表明公司欠股东这笔金额。应付股息的时间安排也很重要。公司通常按季度运作，这意味着它们可能一年内宣告四次股息。在宣告之后，通常会有一段时间在实际支付之前。例如，一家公司可能在1月15日宣告股息，支付日期定在2月15日。在此期间，宣告的金额被记录为应付股息，反映了公司对股东的义务。投资者通常将应付股息视为公司稳定性和盈利能力的标志。持续支付股息的历史可以表明公司财务健康且能够产生足够的现金流。相反，如果一家公司频繁更改股息政策或未能支付已宣告的股息，可能会引起投资者对其未来前景的担忧。因此，理解应付股息的含义可以帮助投资者做出明智的投资决策。此外，应付股息还可能影响公司的股票价格。当公司宣布股息时，可能会导致对其股票需求增加，因为许多投资者被潜在收入吸引。然而，一旦支付股息，股票价格可能会向下调整，以反映现金流出。这种现象被称为除息效应，即在除息日（即公司确定有资格获得股息的股东的记录日期后的第二天），股票价格下跌。总之，应付股息是金融和投资领域中的一个重要概念。它代表了公司与股东分享利润的承诺，并作为财务健康的关键指标。投资者在评估公司业绩和做出投资决策时应关注应付股息。通过理解这一术语的重要性，投资者可以更好地驾驭股票市场的复杂性，做出与其财务目标一致的选择。