Assets: cash, tradable financial assets, note receivable, accounts receivable （provision for bad/doubtful debts）, prepaid accounts/prepayments/advances to suppliers, dividend receivable, interest receivable, other receivables, inventory; available-for-sale financial assets, hold-to-maturity investment, long-term accounts/note receivable, long-term equity investment, fixed assets （accumulated depreciation, impairment of fixed assets）, disposal of fixed assets, construction-in-process, intangible assets （accumulated amortization, impairment）, investment real estate, development expenditure, goodwill, deferred income tax assets, etc.
资产：货币资金，交易性金融资产，应收票据，应收账款，预付账款，应收股利，应收利息，其他应收款，存货，可供出售金融资产，持有至到期投资，长期应收账款/票据，长期权益投资，固定资产（累计折旧，固定资产减值），固定资产清理，在建工程，无形资产，投资性房地产，开发支出，商誉，递延所得税资产，等
In the residual assets distributed to shareholders of the liquidated enterprise, what equal to the accumulated undistributed profit of the liquidated enterprise and the part calculated at the proportion of a shareholder in accumulated surplus reserves shall be recognized as dividend income; in the balance of residual assets minus dividend income, what is above or below the investment cost of the shareholder shall be recognized as income or loss of investment transfer of the shareholder.
被清算企业的股东分得的剩余资产的金额，其中相当于被清算企业累计未分配利润和累计盈余公积中按该股东所占股份比例计算的部分，应确认为股息所得；剩余资产减除股息所得后的余额，超过或低于股东投资成本的部分，应确认为股东的投资转让所得或损失。
The residual assets that an investor obtains from the liquidated enterprise to which the part that should be distributed but has failed to be distributed from the accumulated undistributed profits and accumulation funds of the liquidated enterprise shall be determined as income from dividend, the part of remaining assets that is greater or smaller than the investment cost after subtracting the aforesaid dividend income shall be determined as income or loss from the transfer of investment assets.
投资方企业从被清算企业分得的剩余资产，其中相当于从被清算企业累计未分配利润和累计盈余公积中应当分得的部分，应当确认为股息所得；剩余资产减除上述股息所得后的余额，超过或者低于投资成本的部分，应当确认为投资资产转让所得或者损失。
Therefore, the optimal dividend problem is to maximize the expectation of the difference between the accumulated discounted dividends until ruin and the discounted deficit at ruin.
因此，本章所及分红问题是最大化破产前的累积折现分红量与破产时的赤字的折现值之差的数学期望。
In the fourth Chapter, We study dividend under Markov-modulated dual risk models, get the present value of accumulated surplus and its higher order moments and the distribution of surplus before bankruptcy satisfied by the probability calculus equation, and gives the solution of equation Group specific methods.
第四部分研究的是马尔可夫环境下的对偶风险模型分红，得到盈余累积现值和它的高阶矩以及破产前有分配盈余的概率所满足的微积分方程组，并且给出了求解方程组的具体方法。
By 2005, after a period of growth in earnings and retention of capital, the company had accumulated enough cash balances, retained earnings and imputation credits to institute the dividend policy that paid out 60 percent of NPAT.
至2005年，经过一段时间的收入增长和资本自留，该公司已经积累了足够的现金结余、留存收益和可抵扣税额来制定分红政策：支付税后净利润的60%。