1.
A liquidating dividend occurs when a corporation pays a dividend that exceeds the balance in the retained earnings account.
当公司超过其留存收益账户的余额支付股利时,则产生清算股利。
2.
Liquidating dividends usually are paid only when a corporation is going out of existence or is making a permanent reduction in the size of its operations.
清算股利一般只在公司停止经营或永久性压缩其经营规模时才支付。
3.
Distribution toshareholders may be in the form of a dividend (called liquidating dividend).
对于股东可以以红利（称为清算红利）形式分配。
4.
Common stock possesses the traditional rights of ownership-voting rights, participation in dividends, and a residual claim to assets in the event of liquidation.
普通股拥有所有权的传统权利--投票权、股利分享权和清算资产的剩余产权。
5.
Probing accounting treatment for liquidating dividend--Discuss the investment and conservatism of the recognizing of investment income;
对清算性股利会计处理的探讨——兼论投资及其收益确认的稳健性
6.
an interim dividend
(未决算的)暂定股利
7.
The liquidation group of a company limited by shares is determined by a general meeting of the shareholders.
股份有限公司的清算组由股东大会确定其人选
8.
stock exchange clearing house
股票或证券交易清算公司
9.
liquidation report confirmed by the shareholders' meeting or the competent authority;
股东会或者有关机关确认的清算报告；
10.
When stocks are purchased between dividend dates, there is no separate charge of the dividend.
当股票在股利支付日之间购入时,公司不单独计算股利。
11.
an interim dividend [report]
(未决算前的) 暂定股利 [期中报告]
12.
All banks measure profit in terms of earnings per share.
银行以每一股份的赢利额来计算自己的利润。
13.
Most preferred stocks carry a preference as to assets in the event of liquidation of the corporation.
大多数优先股具有对公司清算资产的优先权。
14.
On Shareholder s Liabilities and Corporation Creditor Protection in Corporation Pissolution and Liquiclation;
公司解散与清算中的股东责任与债权人保护
15.
In accounting for small stock dividends (less than 20%), the market value of the new shares is transferred from the Retained Earnings accounts to the Paid-in Capital accounts.
在核算小比例股票股利时(小于20％),新增股份的市价从留存收益账户转入缴入股本账户。
16.
A reconciliation of the weighted average number of shares used in calculating the Basic earnings per share and the diluted earnings per share is as follows:
股份加权平均数(用以计算每股基本盈利及每股摊薄盈利)之对账如下:
17.
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。
18.
A widely used tool in fundamental analysis is the price-earnings ratio or PE ratio. It is calculated using the stock price divided by the earnings per share (EPS) of a company.
本益比是基础分析中最常用的比例，计算方式是股价除每股盈利 。