股利收入

在使用成本法时，所持股本的现金股利一经宣布，投资公司应借记应收股利，贷记股利收入。

When the cost method is used , cash dividends declared on capital stock held as an investment may be recorded as a debit to Dividends Receivable and a credit to Dividend Revenue .

收到现金股利时所作的分录是：借记现金，贷记股利收入。

The entry to record receipt of a cash dividend consists of a debit to cash and a credit to Dividend Revenue .

证券投资基金的收益主要包括利息收入，股利收入和资本利得。

Income of the security investment fund includes interest income , dividend income and capital gain and loss .

在股票市场上，投资者获利的主要来源是股价变动所带来的资本利得及其股利收入，而股价的变动反应了市场投资者对公司未来盈余及其未来成长机会的预期。

In the stock market , the source of profit the investors gain come from two channels , one capital gains , the other the dividend , the fluctuation of the stock price reflects the expectation that investors have on the company ' potential of profitability and growth .

然而，在当今我国社会收入差距不断扩大的态势下，对股利所得税收入再分配效应进行深入分析，更具有重要的现实意义。

In the trend of growing income gap , it has important practical significance to study the income redistribution effect of dividend income tax .

第三，股利所得税的收入再分配效应因时期不同而存在差异；

Thirdly , the income redistribution effect of the dividend income tax is different due to different periods .

第四，降低股利所得税率导致股利所得税的收入再分配效应减弱。

Fourthly , reducing the tax rate will weaken the income redistribution effect of dividend income tax .

你谅必在商店里见过现金收入记录机，它基本上只能做加法运算。收到现金股利时所作的分录是：借记现金，贷记股利收入。

In shops you will have seen cash registers which basically can only add . The entry to record receipt of a cash dividend consists of a debit to cash and a credit to Dividend Revenue .