cumulative preferred stock
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)
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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 a dividend in a particular year or period, it is carried over to the next year or period and must be paid before the common shareholders receive any payment. — Also termed cumulative stock; cumulative
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