| 单词 | 普通股 |
| 释义 | 普通股 Common Stock 英文也称ordinary shares或common shares，代表在有限责任公司中的所有权。普通股股东的责任(liabilities)只限於股东资金，换言之，其最大的损失限於其投入的金钱及应得的累计盈余，不会损及个人财产。 股东通常任命董事代为管理公司。公司宣布分红时，股东有权获得股息。在公司财产及收入的分配上，普通股股东的权益称为最後索取权(last claim或residual claim)，即在满足所有债权人之後剩下来的才是属於股东的。 "Common stock, or ordinary shares, represent ownership in a limited liability company. These are companies in which the owners' liabilities are limited to the shareholders' funds and the shareholders usually appoint directors to manage the company on their behalf. Holders of common stock are entitled to dividends when they are declared. They have the last claim on the assets and income of a company, after other creditors have been paid." |
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