因为股利不应计，股东一般是在收到股利支票时才将其确认为收入。

Since dividends do not accrue, they are generally not recognized by the stockholder AS revenue until the dividend check arrives.

youdao

当投资者购买股票时，他们通常期望收到股利，但是他们也希望取得资本利得。

When investors buy stocks, they usually expect to receive a dividend, but they also hope to make a capital gain.

youdao

了解在权益法下收到的股利与被投资方收入对投资方的财务报表的影响。

Understand the effects of dividends received and investee income on the financial statements of the investor under the equity method.

youdao

How excited should you be to get the letter saying your company has paid you a stock dividend?

你该做何反应呢,如果收到公司派发股票股利的通知

耶鲁公开课 - 金融市场课程节选

You will be--you are entitled to receiving the dividends that are paid out of earnings for the rest of your life and you can give it to your children and maybe in two hundred years from now it'll be worth a lot; probably not, but it might be.

你此后会一直收到,从收益中分出来的股利,你可以把它给你的孩子,也许200年后会变得非常值钱,也可能不值钱,但还是可能值钱的

耶鲁公开课 - 金融市场课程节选