cumulative preferred stockglossary / cumulative preferred stock, 累积优先股 cumulative preferred stock累积优先股 指必须在普通股股东获得分红之前予以支付全部股息的优先股。如果不是每年支付,则未支付的股息逐年累积直至全部支付,且优先于普通股受偿。 (→cumulative dividend) 词条贡献者 双语律师Andrew,欧洲名校国际税法专业,擅长翻译各类与国际税法相关的法律文件。
cumulative preferred stock cumulative preferred stock Preferred stock that must receive dividends in full before common shareholders may receive any dividend. • If the corporation omits…