As of December 3, dividends in arrears on the cumulative preferred stock total $10.
到12月3日,累积拖欠优先股股利10美元。
arrears of dividends for cumulative preference shares
累积优先股的拖欠股利
preferred stock and common stock.
即优先股、普通股，
preference of dividends
累积或非累积支付股利的优先股
The dividend preference carried by most preferred stocks is a cumulative one.
大多数优先股的优先股利具有累积的特点。
Stock preferred as to dividends is entitled to receive each year a dividend of specified amount before any dividend is paid on the common stock.
在给普通股支付股利之前,股利优先股每年都能收到一笔特定金额的股利。
Paid-in Capital in Excess of Par-Preferred
超面值缴入股本-优先股
the right of a shareholder in a company to subscribe to shares of a new issue of common stock before it is offered to the public.
向公众发行新股前,股东有优先认购的权利。
the right granting to shareholders the first opportunity to buy a new issue of stock; provides protection against dilution of the shareholder's ownership interest.
为防止分散股益,发行新股时股东有优先购买的权利。
preference shares which may be participating or nonparticipating as to the earnings of the corporation
参与或非参与公司盈利分红的优先股
This priority also includes any dividends in arrears.
这个优先权也包括拖欠股利。
When a company has preferred stock outstanding, we first deduct from net income the amount of current year preferred stock dividends.
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。
stock whose holders are guaranteed priority in the payment of dividends.
保证持股人优先领取股息的股票。
The shares are usually of two kinds: preference shares and ordinary shares.
股票通常有两类：优先股和普通股。
cumulative preference share/cumulative preferred stock
累积优先股,可累积优先股
Dividends for preferred stock underlie those of common stock.
优先股比普通股享有优先分红权
The dividend usually is stated as a dollar amount per share. Some preferred stocks state the dividend preference as a percentage of par value.
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。
In addition to paying the call price, a corporation which redeems its preferred stock must pay any dividends in arrears.
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。
