[, ; ] () the amount of profit from normal business activities that a company has left at the end of an accounting period, which it can pay to shareholders as dividends 可分配利润◆The company's distributable profits are not sufficient to pay any dividends. 这家公司的可分配利润不足以支付任何红利。◆a distributable profit after tax of $3.48 million 348 万元的税後可分配利润➡distributed profit