Dividends are a distribution of earnings paid to investors by a company or a fund. Dividends may be paid in the form of cash or stock although a company is under no obligation to pay a dividend of any kind to its common shareholders. Preferred stock, however, is usually issued with the promise of a regular dividend. Depending upon whether the preferred stock is cumulative or non-cumulative (discussed in M2T1), even preferred shareholders may not be sure of receiving dividend payments on a regular basis. When a board of directors does decide to pay a dividend, it usually pays it quarterly and according to the ownership interest of each shareholder.
股息是一家公司或基金給投資者的收入分配。公司可以用現(xiàn)金或股票的形式支付股息，雖然公司并沒有義務(wù)給它的普通股股東分紅?？墒?，公司通常會對優(yōu)先股發(fā)放固定的股息。優(yōu)先股股東并不確定會收到固定的優(yōu)先股股息，可能是累積股息或非累積股息。當(dāng)董事會決定支付股息時，通常按照季度和股東所持有的股份分紅。
股息是一家公司或基金給投資者的收入分配。公司可以用現(xiàn)金或股票的形式支付股息，雖然公司并沒有義務(wù)給它的普通股股東分紅?？墒?，公司通常會對優(yōu)先股發(fā)放固定的股息。優(yōu)先股股東并不確定會收到固定的優(yōu)先股股息，可能是累積股息或非累積股息。當(dāng)董事會決定支付股息時，通常按照季度和股東所持有的股份分紅。