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词汇
accumulative preferred share
释义
accumulative preferred share
累积优先股
优先股的一种。其特点为若企业当年度的净利不足以分配累积优先股股利时,得於下年度或其後的数年度将净利累积计算,一次补齐分配其股利。优先股分配股利的次序优於普通股。
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更新时间:2025/11/4 10:14:56