1.
Depending upon whether the preferred stock is cumulative or non-cumulative, even preferred shareholders may not be sure of receiving dividend payments on a regular basis.
优先股股东并不确定会收到固定的优先股股息，可能是累积股息或非累积股息。
2.
accrued cumulative preference share dividend
应累算的累积优先股股息
3.
stock whose holders are guaranteed priority in the payment of dividends.
保证持股人优先领取股息的股票。
4.
preferred stock and common stock.
即优先股、普通股，
5.
participating dividend
付给优先股参与分红股息
6.
Preferred stock is usually issued with the promise of a regular dividend.
公司通常会对优先股发放固定的股息。
7.
Preferred stockholders are interested in the yield on their in- vestment. The yield is computed by dividing the dividend per share by the market value per share.
优先股鼓动最关心其投资报酬。优先股股东投资报酬率为每股息除以每股市价。
8.
The stockholder of preferred stock can be given a fixed rate of dividend and be paid before common stock,
优先股的持有者得到股息是固定的，并将先于普通股得到偿付。
9.
Preferred stock, however, is usually i ued with the promise of a regular dividend.
可是，公司通常会对优先股发放固定的股息。
10.
arrears of dividends for cumulative preference shares
累积优先股的拖欠股利
11.
Paid-in Capital in Excess of Par-Preferred
超面值缴入股本-优先股
12.
The shares are usually of two kinds: preference shares and ordinary shares.
股票通常有两类：优先股和普通股。
13.
cumulative preference share/cumulative preferred stock
累积优先股,可累积优先股
14.
Dividends for preferred stock underlie those of common stock.
优先股比普通股享有优先分红权
15.
Any shares of preferred stock so issued would have priority over the common stock with respect to dividend or liquidation rights.
任何这样发行的优先股在股息和清算权上都对于普通股具有优先权。
16.
Preference shares are more like fixed-interest loans since the dividend is set in advance, and must be paid if the company is in profit.
优先股的股息是预先固定的，因此更像是债券，只要公司有盈利，就必须付股息。
17.
preferred stock whose dividends if omitted accumulate until paid out.
可以累积未发放的股息待将来一齐补发的优先股。
18.
We will start with the dividend yield, which is defined as dividend received in a year divided by the share price.
先从股息率（也称周息率）说起。 股息率是一年的总股息除以股价。