1.
The entry to record receipt of a cash dividend consists of a debit to cash and a credit to Dividend Revenue.
收到现金股利时所作的分录是：借记现金,贷记股利收入。
2.
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。
3.
Since dividends do not accrue, they are generally not recognized by the stockholder as revenue until the dividend check arrives.
因为股利不应计,股东一般是在收到股利支票时才将其确认为收入。
4.
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。
5.
The stock dividend, however, will cause a transfer from the Retained Earnings account to the Common Stock account equal to the par or stated value of the dividend shares.
然而,股票股利将导致股利的面值或设定价值从留存收益账户转入普通股账户。
6.
A percentage of corporate earnings that is paid as dividends to shareholders.
分红法人团体收入中付给股东的红利百分数
7.
Stock dividends are not taxable income to the recipient as are cash dividends.
红股与现金红利不同，对收入者没有所得税。
8.
To Increase Workers Income by Employee Stock Ownership;
利用员工持股提高企业劳动者收入的问题探讨
9.
quality earnings
股本盈利,参股收益
10.
equity earnings
参股收益,股本盈利
11.
Cash Receipts from Interests and Dividends.
收到的利息和股利。
12.
"interest earnings, income"
利息收益,利息收入
13.
"interest income, earnings"
利息收入,利息收益
14.
We ranked our speed demons based on growth in earnings, revenue and stock performance over three years
我们的排序以三年内利润和收入的增长，以及股价表现为依据。
15.
Brokers annualize a yield on an investment by multiplying weekly dividends by 52 and dividing the answer by the net asset value per share.
交易商们用每周股利乘以五十二再除以每股的净资产值算出每年的投资收入
16.
Stock issued in excess of paid-in capital.
虚股超过收入资本而发行的股本
17.
An Empirical Study on Tax Effect of Dividend Policy in China A Share Stock Market;
中国A股市场股利税收问题实证研究
18.
ratio of net income to outstanding stock
净收入对在外股票比率;净收入对在外股票比率;净收益对现发股本比率;净收益对现发股本比率