If all or any part of the regular dividend on the preferred stock is omitted in a given year, the amount omitted is said to be in arrears and must be paid in a subsequent year before any dividend can be paid on the common stock. 如果在某年优先股的正常股利全部或部分未付,未付金额称为拖欠股利,并需在以后年度支付普通股股利之前优先支付。