股息的中文解释

公司税后盈余中分配给股东的部分。公司董事会会建议派息金额，交由股东投票通过。就普通股而言，派发股息是公司的选择，而非义务。股息的形式可以是现金，也可以是股票。

Dividend的英文解释

The part of a company's after-tax earnings that is distributed to the shareholders. The board of directors of the company recommends how much dividend should be paid out at its annual meeting and it is voted through by the shareholders. The dividend is neither automatic nor guaranteed for ordinary shareholders. The dividend can be in the form of cash or shares.

• annual [´ænjuəl]   a.每年的 n.年刊   (初中英语单词)
• automatic [,ɔ:tə´mætik]   a.自动的 n.自动装置   (高中英语单词)
• dividend [´dividənd, -dend]   n.被除数；股息   (英语四级单词)
• earnings [´ə:niŋz]   n.收益；报酬；获得   (英语六级单词)