【阅读小贴士】应计股息（Accrued dividends）：通常指未分派的优先股股息。有时，公司没有足够的盈利支付固定股息率的优先股股息；有时公司虽有足够的盈利，但因其它原因如扩...
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... Accrued depreciation 应摊未摊折旧 Accrued dividends 应计股利 Accrued expenses 应计费用 ...
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accrued dividends account 应计股利帐
other liabilities and accrued dividends 其他负债和应付股息
Accrued cumulative dividends 应收未收股利
Using the data of 2003 we find that the companies with more accrued tend to pay stock dividends and the companies with better CFO prefer to pay cash dividends.
其次利用2003年上市公司的相关数据，验证了现金流量越好的公司越倾向于发放现金股利，应计利润越多的公司越倾向于发放股票股利。
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Dividends were accrued and reinvested in each strategy while the portfolio was in stocks.
FORBES: Busting the Sell in May and Go Away Myth
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