普通股本的中文解释

普通股代表对一家有限责任公司的所有权。在对公司的收入以及资产的索取权优先次序上，普通股股东排在债权人以及优先股股东之后。比如，公司必须先偿付债券及贷款的利息以及优先股的股息，方可分配股息予普通股股东。而一旦公司清盘，资产变现后的所得，必须先清偿所有债权人以及优先股股东，剩下的才属普通股股东所有。公司的董事由普通股股东任命，一张普通股代表一单位的投票权。普通股因为容易换手，二手市场活跃，是最为普及的证券。普通股在美国也称为common stock。

Ordinary Share Capital的英文解释

Ordinary shares represent ownership in a limitedliability company. Shareholders are entitled to dividends when they are declared by the company board of directors. Shareholders also have the last claim on the assets and income, after other creditors and holders of senior debt have been paid. They appoint and approve the company directors and usually have one vote for each share they hold. Ordinary shares are the most widely traded of all securities because of continuing market liquidity and the ease of transfer of ownership from one investor to another. Ordinary shares are known as common stock in the US.

• income [´inkʌm]   n.收入，所得   (初中英语单词)
• appoint [ə´pɔint]   vt.安排；委派；任命   (初中英语单词)
• approve [ə´pru:v]   v.赞成；同意；批准   (初中英语单词)
• transfer [træns´fə:]   v.&n.迁移；调动；转让   (初中英语单词)
• limited [´limitid]   a.有限(制)的   (高中英语单词)
• senior [´si:niə]   a.年长的 n.前辈   (高中英语单词)
• ownership [´əunəʃip]   n.所有权；所有制   (英语四级单词)
• liability [,laiə´biliti]   n.责任 负债   (英语四级单词)
• investor [in´vestə]   n.投资者   (英语六级单词)