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| 41. | An important distinction must be drawn between a cash dividend and a stock dividend. A cash dividend reduces both assets and stockholders' equity. |
| 现金股利和股票股利存在重要区别：现金股利同时减少资产和股东权益。 |
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| 42. | legality of dividends |
| 股利的合法性 |
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| 43. | rescission of dividend |
| 退回股利 |
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| 44. | dividend declared |
| 议决分派股利 |
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| 45. | liability dividend |
| 债务股利 |
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| 46. | reserve for dividend |
| 股利准备金 |
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| 47. | to provide; to grant; to extend |
| 发放 |
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| 48. | dividend payment book |
| 股利支付簿 |
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| 49. | Stock preferred as to dividends is entitled to receive each year a dividend of specified amount before any dividend is paid on the common stock. |
| 在给普通股支付股利之前,股利优先股每年都能收到一笔特定金额的股利。 |
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| 50. | limited dividend corporatio |
| 有限股利公司 |
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