清算股利
- 网络Liquidating Dividend
清算股利-
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 .
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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 .