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单词 declaration of dividend
释义 declaration of dividend

A statement in which the directors of a company announce that a dividend of a certain amount is recommended to be paid to the shareholders. The liability should be recognized as soon as the declaration has been made and the appropriate amount is included under current liabilities on the balance sheet. The company pays the dividend net of income tax to the shareholders.

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更新时间:2025/3/13 19:54:32