原标题：【交易者词汇】股息（Dividend）
股息
Dividend
中文释义
公司可以发行两种股息：现金股息和股票股息。通常在特定的时间内（季度，每半年或一年）只发行其中一种，但也可以同时发行两种股息。在现金股息的情况下，将向每个股东分配一定金额的现金（例如，每股现金股息为$0.25的情况下，持有100股的股东将收因为现金股息通常到总额为$25的股息）。因为现金股息通常是通过公司当前的盈利或累计利润支付给股东的，所以股息的支付会降低公司发行的权益。
股票股息是按比例将额外的公司股票分配给公司的普通股股东。例如，10%的股票股息意味着拥有每10个股票的股东将得到一个额外的股票。如果公司有100万股流通股票（普通股），股票股息将增加公司的流通股票为110万股。但是，流通股票的增加将稀释每股的收益，所有其他条件相同的情况下，股票价格将降低。
IB的账户管理提供了能够再投资股息的能力。只需在账户详细部分中签署协议，再投资股息将在第二天生效。
英文释义
There are two types of dividends a company can issue: cash and stock dividends. Typically only one or the other is issued at a specific period of time (either quarterly, bi-annually or yearly) but both may occur simultaneously. In the case of a cash dividend, a certain amount of money is distributed to each shareholder (e.g., in the case of cash dividend of $0.25per share, the owner of 100 shares would receive $25 in total). As cash dividends are normally paid to stockholders out of the corporations current earnings or accumulated profits their effect is to reduce the equity of the company once issued.
A stock dividend is a pro-rata distribution of additional shares of a company’s stock to owners of the common stock. A stock dividend of 10%, for example, means that for every 10 shares owned, the shareholder receives an additional share. If the company has 1,000,000 shares outstanding(common stock), the stock dividend would increase the companys outstanding shares to a total of 1,100,000. The increase in shares outstanding, however,dilutes the earnings per share; therefore, all other things being equal, the stock price should decrease.
IB offers the ability to automatically reinvest your dividends in account management. Simply go to the account details section, sign the agreement, and it will be effective the next day.
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