—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.
像大比例股票股利一样，股票分割的目的是大量降低普通股的市价，以使投资者购买更多的股票。
As with a large stock dividend, the purpose of a stock split is to reduce substantially the market price of the common stock, with the intent of making the stock more affordable to investors.
然而，股票股利将导致股利的面值或设定价值从留存收益账户转入普通股账户。
The stock dividend, however, will cause a transfer from the Retained Earnings account to the Common Stock account equal to the par or stated value of the dividend shares.
股利率表达的是普通股每股股利与每股市价之间的关系。
The dividends yield expresses the relationship of dividends per common share and the market price per common share.
股利率表达的是普通股每股股利与每股市价之间的关系。
The dividends yield expresses the relationship of dividends per common share and the market price per common share.
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