大多数优先股的优先股利具有累积的特点。

The dividend preference carried by most preferred stocks is a cumulative one.

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—可调整比例的优先股是这样一种优先股，股利依据一个合适的利率定期重新确定。

The adjustable rate preferred stock is preferred stock that the dividend is reset periodically in terms of an applicable rate.

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股利通常以每股为单位表示其金额，有些优先股也以票面值的百分比表示股利。

The dividend usually is stated as a dollar amount per share. some preferred stocks state the dividend preference as a percentage of par value.

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如果公司有发行在外的优先股，我们首先应从净收益中减除当年优先股的股利。

When a company has preferred stock outstanding, we first deduct from net income the amount of current year preferred stock dividends.

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除了支付赎回价格，回购优先股的公司还必须支付拖欠股利。

In addition to paying the call price, a corporation which redeems its preferred stock must pay any dividends in arrears.

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优先股与债券相似，它们有明确的面值和确定股利。

Preferred stocks are similar to bonds in that they have stated face values and a specified dividend payment.

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—累积优先股是这样一种优先股，所有以前未支付的优先股股利必须在普通股股利支付之前支付。

The cumulative preferred stocks are the preferred stocks that all previously unpaid preferred stock dividends must be paid before any dividends may be paid on the common stock.

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累积优先股是这样一种优先股，所有以前未支出的优先股股利必需在通俗股股利支出之前支出。

The cumulative preferred stocks are the preferred stocks that all previously unpaid preferred stock dividends must be paid before any dividends may be paid on the common stock.

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累积优先股是这样一种优先股，所有以前未支出的优先股股利必需在通俗股股利支出之前支出。

The cumulative preferred stocks are the preferred stocks that all previously unpaid preferred stock dividends must be paid before any dividends may be paid on the common stock.

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