Stock 股票一词的辨析

会计考友

　　Stock
4 p; x, K# }% Q　　Ownership of a corporation represented by shares usually in the form of certificates.
　　
　　股票
　　股份公司股份的所有权证明，通常为证书形式。
6 Z5 \$ q2 o! ~* q! d　　
" l1 D2 |, u: J: h) r1 B; r3 f　　Dividend, Stock
　　Money paid on a per share basis to shareholders from a company.
2 U# i) N6 n, ]　　
　　红利
, r0 ?$ y( v6 B4 \- X1 ^: P  m　　公司按每股分配给股东的利润。
　　
" N0 r4 {1 r# h' A! H　　Stock, Common
: ?5 r2 P. d. N5 k3 n　　A class of stock which gives its holder the right to vote at shareholder meetings but does not guarantee payment of dividends.
　　
　　普通股
　　赋予股东在股东会议上的表决权，但不保证支付红利的股票。
- ~- e! t; {' Q8 R0 p: X7 ]3 U' D　　
" }7 F# a0 N, N. z6 j% l　　Stock, Preferred
. z  c1 G5 i1 t( z5 J7 V　　Pays a fixed dividend and has priority over common stock regarding claims to assets of a corporation in a liquidation or bankruptcy.
　　
　　优先股
' K, ^: k/ _  z& d# x　　能够取得固定红利，并在公司破产或被清算时对剩余资产较普通股而言享有优先分配权的股票。
1 ~. h1 {6 S$ E  H　　
# ~, Y, p. y: J/ @　　Stock, Cumulative Preferred
& L: M# a. U5 ~8 @0 J　　Preferred stock whose dividends, if not paid for any reason, will accumulate until they are paid.
　　
　　累积优先股
　　如果没有支付红利，那么红利将累计到下次分配时补足的优先股。
) G# L* U1 K. f# M9 p% \　　
: q, [. Y4 o+ l% Y! g% p　　Stock, Non-cumulative Preferred
+ @% {0 L( g, f: f+ V9 @　　Preferred stock whose dividends do not accrue until paid. If a dividend is missed for any reason, it will never be paid.
: G. L+ G) i( }  s　　
; n2 _# E+ r2 s, W　　非累积优先股
　　如果公司没有分配红利，那么这些红利不会累积到下一次。
　　
9 m. u1 \+ `! A　　Voting Rights
- N5 K2 E( h, |; U4 ~0 g, N9 \　　The right of common shareholders to vote for the election of officers of a corporation as well as on other issues regarding its operations.
! w% R4 `6 J2 _# n! L4 v- ^5 U　　
8 N  C; Y; O; V& @9 @2 W　　表决权
　　普通股股东就公司管理人员选举和其它事项表决的权利。
　　Signature Guarantee Seal
6 j* D# K* F; X  k- g8 J　　A raised seal affixed to the back of a certificate of stock to verify an endorsement signature when transferring ownership of shares.
& w& r4 k, D$ K* W; q; I　　
+ l# {& ]* y- ]5 a$ x8 N4 ~　　签名担保印章
　　转让股份时盖在股票证书背面，用以证明背书签名的凹凸印章。