累积股息对企业的限制，旨在确保公司在向普通股股东派息前支付优先股息。

Cumulative dividend a limitation placed upon corporations ensuring the payment of preferred dividends before making distributions to common shareholders.

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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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