Tips：會計利潤分配時的幾個常用的概念

surplus盈餘

dividend股息，是指按照股票進行的股息收入分配。

bonus分紅，是指不依據股票而是參照一些其他標準對員工的分紅獎勵，例如根據銷售業績，部門回款情況等。

[@more@]記名股 name share

記名股票 inscribed share inscribed stock

記名債券 inscribed bond, no-bear bond, registered bond

記帳式國債 account treasury bond

國債(國庫券) treasury bond

憑證式國債 evidence treasury bond

股份 share stock

股份證書 scrip certificate, stock warrant

股利 dividends

股息收入 dividend income

股息收益 dividend earned

分紅 distribute a bonus, profit sharing

年終股利 year-end dividend

年終獎 year-end bonus, December bonus

獎金 incentive pay bonus

住房津貼 accommodation/house/quarters allowance

住房抵押貸款 housing mortgage loan

房產 residential holdings

房地產收益 estate income

年租 annual rental

拆遷費 removal compensate