| 释义 |
Accrued Dividend Accrued DividendA dividend that a publicly-traded company has declared but on which payment is not yet due. For example, if a company declares a dividend on May 31 to be paid on June 30, it is considered an accrued dividend between those two dates. An accrued dividend is listed as a liability on the company's balance sheet. It should not be confused with an accumulated dividend. |