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1、Unit16Howtocalculateshareholders’dividend?12433516.1aWhatisadividend?16.1bHowdoesadividendwork?16.1cHowtocalculateDIVIDENDYIELDandPAYOUTRATIO?16.1dWhystockdividendinsteadofcashdividend?16.2Coreaccountingterms下一页返回Unit16Howtocalculateshareholders’dividend?679381016.3Exten
2、dedwords16.4Notes16.5Reinforcementexercise16.6Accounting-relatedknowledgeWhatisthedividendyield?16.7ExtendedreadingHowtocalculatetheannualdividendonpreferredshares？上一页返回Unit16Howtocalculateshareholders’dividend?Coretermsreminder核心术语提示红利，股息股息收益率现金股息股票股息股息支付率固定利率蓝筹股，绩优股普通股
3、优先股每股股息每股平均收益下一页返回Unit16Howtocalculateshareholders’dividend?dividenddividendyieldcashdividendstockdividenddividendpayoutratiofixedratebluechip,bluechipstockcommonstockpreferredstockdividendpershareearningspershare上一页返回16.1aWhatisadividend?Adividendisaportionofcorporateea
4、rningspaidouttoshareholders.Mostdividendsarepaidquarterly.Theprimarypurposeofanybusinessistocreateprofitforitsowners,andthedividendisthemostimportantwaythebusinessfulfillsthismission.Whenacompanyearnsaprofit,someofthismoneyistypicallyreinvestedinthebusinessandcalledretai
5、nedearnings,andsomeofitcanbepaidtoitsshareholdersasadividend.Payingdividendsreducestheamountofcashavailabletothebusiness,butthedistributionofprofittotheownersis,afterall,thepurposeofthebusiness.下一页返回16.1aWhatisadividend?Somestocks,especiallybluechips,paydividends.Thismea
6、nsthatforeveryshareyouown,youarepaidaportionofthecompany’searnings.Forexample,foreveryshareofCocaColayouown,youwillbesent$0.15everyyear.Mostcompaniespaydividendsquarterly(fourtimesayear),meaningattheendofeverybusinessquarter,thecompanywillsendacheckfor1/4of$0.15foreachsh
7、areyouown.Thismaynotseemlikealot,butwhenyouhavebuiltyourportfoliouptothousandsofshares,andusethosedividendstobuymorestockinthecompany,youcanmakealotofmoneyovertheyears.上一页返回16.1bHowdoesadividendwork?Dividendsarepaymentsincashorstockmadetoshareholdersofacompany.Adividendm
8、aybedeclared(authorizedbythecompany’sboardofdirectors)oritcanbeaguaranteedfixedrateinthecaseofpreferred
