负债股利是公司通 过建立负债的方式所发放的股利。通常负债 股利都是以应付票据作为股利发给股东，此 时亦称“票据股利”。票据股利的票据，有的 带息，有的不带息，有的规定到期日，有的 无到期日。有的还用临时借条的方式分派股 利。这与签发期票一样，多因公司已经宣布 发放股利，但又面临现金不足、处于难以支 付的窘境时，为顾及公司信誉而采取的权宜之计。公司如以长期债券支付股利，必须事 先经股东大会讨论通过。
负债股利
网络释义专业释义
...000 普通股股本 2,000,000 股利之种类(续) 其他形式之股利： 财产股利 (Property Dividends) 负债股利 (Scrip Dividends) 清算股利 (Liquidating Dividends) 股利之种类(续) 股票分割 (Stock Split) ：股票分割并非股利，但与大额之股票股利非常类似。
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双语例句原声例句
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虽然各银行已经削减股利支付，但是他们仍然将资产负债表视作一个“堡垒”，同时最安全的欧洲各银行也处于类似的水平。
Although the bank has just cut its dividend it still views its balance sheet as a "fortress", and the safest European Banks have similar ratios.
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现金股利，在宣布时将减少保留盈利并成为一项流动负债。
Cash dividends, reduce retained earnings and become a current liability when declared.
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现金股利于股东大会批准的当期，确认为负债。
Dividend distribution is recognised as a liability in the period in which it is approved by the shareholders.
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When we think about the theory of dividend or debt we end up with irrelevance-- it doesn't mean anything-- but the companies' boards talk about it incessantly and it seems to matter a lot to them.
我们一讲到股利或者负债理论,最后都是不相关的,没有什么意义,但是公司的董事们不停的提起这些,看起来又对他们很重要
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It is an insight that Modigliani and Miller are offering the corporations that I think they often don't see that the real issue in the dividend-- both the dividend and the debt policies-- are really taxes and nothing else.
这是MM法则给予公司的建议,但是他们常常看不到,股利政策中最重要的是,不管是在股利还是负债政策中,只有税负才是关键
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