清算股利

  • 网络Liquidating Dividend
清算股利清算股利
  1. 当公司超过其留存收益账户的余额支付股利时,则产生清算股利。

    A liquidating dividend occurs when a corporation pays a dividend that exceeds the balance in the retained earnings account .

  2. 清算股利一般只在公司停止经营或永久性压缩其经营规模时才支付。

    Liquidating dividends usually are paid only when a corporation is going out of existence or is making a permanent reduction in the size of its operations .