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This question was closed without grading. Reason: Other
Mar 1, 2008 08:41
16 yrs ago
English term

accretion of preferred stock dividends.

English to Chinese Bus/Financial Finance (general)
Non-GAAP net income (loss) attributable to common stockholders, non-GAAP diluted net income per share and non-GAAP operating income exclude non-cash stock based compensation and, where applicable, accretion of preferred stock dividends.
这句话中,where applicable, accretion of preferred stock dividends我不很理解.accretion of preferred stock dividends是优先股增长的意思,而where applicable在这里怎样理解,前半句和后半句是怎样的关系呢?请各位帮忙!谢谢.
Proposed translations (Chinese)
5 +1 優先股股息增值部分
4 +1 优先股红利增值
4 优先股股息
3 +1 accrued cumulative preference share dividend = 应计累积优先股股息; 应计累积优先股股利; 应累算累积优先股股息

Discussion

ADELLEBJ Mar 7, 2008:
而使用非公认会计准则指标就要排除非现金项目，比如折旧、分期付款、增值(accretion)、股票期权(stock-based compensation)等，因为这些项目不能很好地说明公司目前或未来的经营情况。
Hope it can help.
ADELLEBJ Mar 7, 2008:
大家只是在探讨问题，并没有什么不妥啊，存在争议太正常了，没有解决问题就close难道是积极的办法？
我对这句的看法是，原文accretion没有错，所述三项非公认会计准则指标去除了非现金项目因素，这里非现金项目是股票期权和优先股股息增值，我并不清楚优先股股息增值具体是怎样核算的（也许出现这种情况不多，所以用where applicable），但我确定它是某种增值。
公司之所以使用非公认会计准则指标是为了加入现金利润、现金利息费用等指标，更好地说明其目前的经营情况。（见下一条）
Donglai Lou (X) Mar 5, 2008:
thanks for your understanding and cooperation.
Donglai Lou (X) Mar 5, 2008:
since no one knows everything, please just present what you know without any insulting comment. Continuing to violate these rules or behave inappropriately may have your rights to use this site limited.
Donglai Lou (X) Mar 5, 2008:
When asking or answering questions or adding comments, please respect your peers while observing the relevant site rules.
Donglai Lou (X) Mar 5, 2008:
Hi! Guys. I noticed that the discussion here has gone beyond what the Kudoz question is about and voliated the Kudoz rules that Lesley has pointed out.
chica nueva Mar 5, 2008:
http://www.proz.com/siterules/kudoz_general/1.3#1.3
chica nueva Mar 5, 2008:
Please respect the Kudoz rules:
http://www.proz.com/siterules/kudoz_general/1.1#1.1
http://www.proz.com/siterules/kudoz_general/1.2#1.2
chica nueva Mar 5, 2008:
IMO it's a mistake. should be 'accrued cumulative preference share dividend' = '应计累积优先股股息'; accrete在某些情况下有'累积'的意思, 或者也许是accrual 的错写.
LoyalTrans Mar 4, 2008:
尽信字典，不如无字典。如果那个Glossary里明确地写着accretion of preferred stock dividends中的accretion是增值，那我信。

既然dividend是floating rate，也就无所谓“增值”。否则，它是针对什么来“增”这个值呢？

我觉得这里就是accretion的本来意思（加入，考虑在内），而不是“增值”的意思。
Angus Woo Mar 4, 2008:
只有浮動才有可能出現增損. 另外, 也有固定息率的, 不是當然可多可少的.

不認同不要緊, 查查資料就知道了, 香港證監會的網頁可以看看accretion是什麼意思. 如果覺得證監會也可能錯, 那再找其他方面的解釋就明白了. 聽你這麼說, 你應該是沒有接觸過這方面的啦. 其實, 這個不需要認同的, 教科書裡面就是這麼教的. 將accretion of dividends 等同dividends肯定有問題啦. 呵呵.
LoyalTrans Mar 4, 2008:
“浮动”和“增值”并非一个概念。增值为“gains”。股息当然可多可少，但是“股息增值”字面理解应该是股息的价值增大。所以我不认同这种说法。
Angus Woo Mar 4, 2008:
完整的名稱是: 浮動股息率優先股（Floating-rate preferred stock, 簡稱FRP), 幾十年前就有了.
Angus Woo Mar 4, 2008:
http://www.sfc.hk/sfc/html/EN/inutilbar/glossary/2006/a.html
很多股息都是可以浮動的. 你可能接觸這方面的資料不多. 增值, 在香港叫做增益.
LoyalTrans Mar 4, 2008:
股息怎么“增值”法？
ukheidi (asker) Mar 1, 2008:
accretion of preferred stock dividends 那么accretion of preferred stock dividends翻译成优先股股例的增长对吗?
accretion TO preferred stock也是优先股的增长吗?
Frank Wang Mar 1, 2008:
所有这几项是并列的，在列出最后一项时，加了“where applicable”，言下之意，只有适用情况下才加此项所以可以说“以及适用情况下的……”

Proposed translations

+1
2 hrs

优先股红利增值

literally
Peer comment(s):
agree ADELLEBJ : 归属普通股股东的净收入/亏损、每股摊薄净收入和经营收入（均非公认会计准则指标）不包含非现金类型的股票期权和优先股股息增值（如有）。
2 days 4 hrs
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1 day 18 hrs

优先股股息

其实整句话是说这三项损益表的项目，即Non-GAAP net income (loss) attributable to common stockholders, non-GAAP diluted net income per share 和 non-GAAP operating income 都不包括non-cash stock based compensation以及accretion of preferred stock dividends（在适用情况下）。之所以用where applicable，是因为net income和diluted net income per share这两项指标才有可能用到accretion of preferred stock dividends，而operating income是用不到的（因为operating income在preferred stock dividends的上面）。

至于accretion of preferred stock dividends的意思，我的意见是“是否加入优先股股息”的意思。即在计算Non-GAAP net income (loss) attributable to common stockholders, non-GAAP diluted net income per share的时候，preferred stock dividends是没有计算在内的。accretion在这里是指“加入”，“考虑在内”的意思。

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Note added at 1 day19 hrs (2008-03-03 03:44:29 GMT)
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也即“exclude the accretion of preferred stock dividends"，换言之，公司的net income并没有除去preferred stock dividends
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+1
3 days 16 hrs

accrued cumulative preference share dividend = 应计累积优先股股息; 应计累积优先股股利; 应累算累积优先股股息

accretion
两－ 增值
内－ 价值附加
港－ 增益

accretion of discount
两－ 折价债券资本增值

accrued cumulative preference share dividend
两－ 应计累积优先股股息
内－ 应计累积优先股股利
港－ 应累算累积优先股股息

--------------------------------------------------
Note added at 3 days17 hrs (2008-03-05 01:45:57 GMT)
--------------------------------------------------

'accreted' should be 'cumulative'? 累积优先股股息; 累积优先股股利
'accreted' should be 'accrued'? 应计优先股股息; 应计优先股股利;应累算优先股股息

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Note added at 3 days17 hrs (2008-03-05 01:57:56 GMT)
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http://www.google.co.nz/search?hl=en&q=accretion 累积&btnG=Goo...

'accreted' should be 'cumulative/accumulated'? 累积优先股股息; 累积优先股股利
Reference:

http://209.85.173.104/search?q=cache:ZP350exOmpsJ:bbs.cubefrance.com/simple/index.php%3Ft43146.html+%E5%A2%9E%E5%80%BC+%E8%82%A1%E6%81%AF+ac

Peer comment(s):
agree LoyalTrans : 这也是我的感觉，指累计的股息
24 mins
Thank you!
neutral Angus Woo : 累積優先股票 = accumulative preference share, but if accretion is a typo, then hard to say.
3 hrs
Thank you!
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+1
2 days 1 hr

優先股股息增值部分

這些是並列的.

在翻譯中實際的寫法是:優先股股息增值部分(如適用)

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Note added at 2 days20 hrs (2008-03-04 05:37:31 GMT)
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估計是給內地的讀者看的, 所以應該用增值.

力博通訊公佈2004 會計年度暨第四季業績 ...
... 其中包括新開始的會計安排、應付予優先股東之股息增益、分期攤銷基於股票之補償，以及分期攤銷因應租賃契約而發行之認股權證的公平價值。 轉寄給我的朋友.
news.taiwannet.com.tw/newsdata/showdetail1.php?ID=8561 - 3k - 頁庫存檔 - 類似網頁

對管理知識的全方位了解與認識
- 簡 - [ 轉為繁體網頁 ]
主要內容：會計原則；會計概念；財務報表；比率分析；管理會計。 ... 投資評估；貼現現金流；股息增值模型；資本預算；資本結構；分紅政策；收購與兼併。 7、經濟學 ...
[email protected]/msg63985.html" rel="nofollow noopener" target="_blank">www.mail-archive.com/[email protected]/msg63985.html - 24k - 頁庫存檔 - 類似網頁

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Note added at 2 days22 hrs (2008-03-04 07:14:31 GMT)
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SEC Info - Puget Sound Energy Inc - S-4 - On 2/1/96
- [ 翻譯此頁 ]
Dividend Accretion Analysis. Goldman Sachs performed an analysis of the pro forma dividend accretion to a holder of a share of WECo Common Stock who, ...
www.secinfo.com/dr643.91j.htm - 類似網頁
www.secinfo.com 的其它相關資訊 »

http://glossary.reuters.com.cn/wiki/index.php?title=Accretio...



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Note added at 3 days20 hrs (2008-03-05 05:00:54 GMT)
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優先股有很多種. 累積優先股票 是可以將往年的股息累積的, 累計優先股指的是將以往營業年度內為支付的股息累積起來，由以後營業年度的盈利一起支付的優先股股票。 但名稱是 accumulative preference share.


cumulative preference share - Hutchinson encyclopedia article ...
- [ 翻譯此頁 ]
Hutchinson encyclopedia article about cumulative preference share. cumulative preference share. Information about cumulative preference share in the ...
encyclopedia.farlex.com/cumulative+preference+share - 30k - 頁庫存檔 - 類似網頁

其實, 優先股假如是非參與優先股每年都是可以有固定股息的; 而非參與優先股才可以在固定股息之外獲得派發剩餘的營利, 但這並非等同於累積往年股息.
Peer comment(s):
agree ADELLEBJ : 归属普通股股东的净收入/亏损、每股摊薄净收入和经营收入（均非公认会计准则指标）不包含非现金类型的股票期权和优先股股息增值（如有）。
6 hrs
Thanks Adellebj
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