accrued dividend
英 [əˈkruːd ˈdɪvɪdend]
美 [əˈkruːd ˈdɪvɪdend]
应计股息（利）
双语例句
- Accrued cumulative preference share dividend
应累算的累积优先股股息 - 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。 - This paper investigates the effect of accounting accrued and cash flow from operating ( CFO) on the dividend policy of the Chinese listed companies.
本文首先从理论上分析了应计利润、现金流量对上市公司股利政策的影响作用，并提出了有关这种影响作用的假设；