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01
Definitions #
A payment of a company's profits to its shareholders, usually in cash or additional shares.
Technical A distribution of retained earnings or distributable reserves declared by the board of directors and paid per share to shareholders of record as of a specific date.
The share of a company's after-tax profit that goes to owners of its stock.
Technical In financial reporting, dividends are recognized as a liability only when declared; they are not recognized as an expense in the issuer's income statement, but as appropriations of profits in equity.
02
Etymology #
From Latin dividendum, 'something to be divided', from the verb dividere.
03
Collocations #
- cash dividend 现金股利
- interim dividend 中期股利（在财年内支付）
- dividend yield 股息率（每股股利/股价）
04
Real Business Examples #
- The board declared a $2.50 per share dividend payable on May 15.
- Dividends received are recognized as income in the investor's financial statements when the right to receive payment is established.
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05
Register & Variants #
- Register: formal
- BrE/AmE: 全球通用
06
Synonyms & Antonyms #
- Synonyms: share of profits, return on equity
- Antonyms: capital gain
07
Common Errors #
- 将公司支付的股利列入利润表 expenses 股利是利润分配，不是费用；费用影响利润总额，股利从留存收益中分配，列示在权益变动表中。
- 混淆宣布日与登记日的会计确认 只有在董事会正式宣布股利时才形成负债并减少留存收益；登记日只是确定谁有权领取股利，不进行会计处理。
08
Confusable Terms #
- Distribution vs Dividend
- Distribution 范围更广，包括分回资本（如免税返还股本），而 dividend 特指从利润中分配。
09
Frequently Asked Questions
公司是否必须支付股利？?
不必须。是否支付、支付多少由董事会决议并受公司章程、公司法及可分配利润约束。
股利与股票回购有何区别？?
股利按持股比例向所有股东分配现金或股份；回购是公司用现金向特定股东购买本公司股票，改变资本结构，不一定按比例。
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