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.
支付的价款中包含已宣告发放的现金股利或债券利息，单独确认为应收项目。
The cash dividends or bond interest already announced of issuance as contained in the paid account shall be separately confirmed as account Receivable.
应用推荐