所谓派息率，也就是当年派息总数/同年每股总盈利，这个指标的确一般介于40-60%之间，某些上市公司派发特别股息，会使这个指标超过100%。
我想知道红利存款和分红派息存款到底有什么区别。
I would like to know the exact difference between Dividend Deposit and Dividend Participated Deposit.
因为股利不是逐日自然增长的，只有在董事会宣布分红派息之后，股利才能成为发行公司的负债。
Dividends do not accrue from day to day, since they become an obligation of the issuing corporation only when they are declared by the board of directors.
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