dividend declared
英 [ˈdɪvɪdend dɪˈkleəd]
美 [ˈdɪvɪdend dɪˈklerd]
议决分派的股利；已宣布股息
双语例句
- The investing enterprise should reduce the book value of the investment by its attributable share of the invested enterprise's profit or cash dividend declared to be distributed.
企业按被投资单位宣告分派的利润或现金股利计算应分得的部分，减少投资的账面价值。 - 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。 - No interim dividend was declared or paid during the year.
年内并无建议或派发中期股息。 - Where the cost includes an element of dividend declared or in-terest accrued, that portion relating to the dividend and inte-rest shall be accounted for as a temporary payment and dis-j closed under other receivable.
实际支付的股利含有已宣告发放的股利或者应计利息的，应将这部分股利或者利息金额作为暂付款项，通过其他应收款帐户核算。 - 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 - The percentage is based on the dividend declared divided by the par value, not the share price.
付给优先股参与分红股息这个百分比是股息除以面值（而非股价）。 - No larger dividend shall be declared than is recommended by the Directors but the Company in general meeting may declare a smaller dividend.
任何股息都不得超过董事会所建议的数额，公司可在股东大会上宣布小额股息。