1.
The dividend is declared on December 1 and is payable on January 2. The two entries would be as follows...
股利宣布日为12月1日,而支付日为次年的1月2日。两笔分录如下…
2.
The account Dividends Payable, which was credited at the date of declaring the dividend, is a current liability.
股利宣布日贷记的账户--应付股利是一个流动负债账户。
3.
The entry at June 1 to record the declaration of this dividend is...
日记录宣布发放股利的分录如下…
4.
To participate in any dividends declared by the board of directors.
分享董事会宣布的股利。
5.
Dividends do not accrue from day to day, since they become an obligation of the issuing corporation only when they are declared by the board of directors.
因为股利不是逐日自然增长的,只有在董事会宣布分红派息之后,股利才能成为发行公司的负债。
6.
Because a dividend is declared on one date by the board of directors and paid at a later date, two separate journal entries are necessary.
由于董事会宣布分红的日期在前,股利支付日在后,就需作两笔单独的日记账分录。
7.
When the cost method is used, cash dividends declared on capital stock held as an investment may be recorded as a debit to Dividends Receivable and a credit to Dividend Revenue.
在使用成本法时,所持股本的现金股利一经宣布,投资公司应借记应收股利,贷记股利收入。
8.
proclaim a public holiday
宣布定某日为公众假日
9.
Cash dividends, reduce retained earnings and become a current liability when declared.
现金股利，在宣布时将减少保留盈利并成为一项流动负债。
10.
To illustrate, assume that a corporation declares a dividend of $ 1 per share on 100 shares of outstanding stock.
例如,假设某公司宣布为其发行在外的100股普通股支付股利,每股1美元。
11.
To illustrate, assume that Solarwind Company has declared four quarterly dividends during the current year, each in the amount of $100.
例如,假如太阳风公司宣布当年四个季度的股利,每季度100美元。
12.
Once the declaration of a dividend has been announced, the obligation to pay the dividend is a current liability of the corporal ion and cannot be rescinded.
一旦宣布分红,需支付的股利就成为公司的流动负债,而且不得取消。
13.
How is it acting responsibly towards the stockholders by not announcing the impending lay-offs?
为什么不宣布最后辞退所有员工的消息就是对股东有利呢?
14.
"Cash dividends are the most common and are usually stated as so many dollars per share. as an example, assume that a corporation declared a cash dividend of $1.25 per share of common stock."
现金红利最为普遍，通常以每股若干元标出。假设某公司宣布每一普通股的现金红利为1.25元。
15.
H C Holdings unveiled higher-than-expected full-year profits yesterday.
汇丰控股昨日公布全年业绩，盈利较预期理想。
16.
The following entry would be made at the declaration date.
宣布日应作的分录如下。
17.
Last August Philips announced that it was selling a majority holding of its semiconductor business to a private-equity buy-out led by KKR.
去年八月，飞利浦宣布将其半导体部门大部份股票出售给以KKR公司为首的私募股权财团。
18.
The company has declared an increase in profits/increased profits.
该公司宣布利润增加.