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持有人只能获取一定股息但不能参加公司额外分红的优先股,称为非参与优先股。

判断题
2022-04-06 17:21
A、对
B、错
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正确答案

试题解析
根据优先股股东按照确定的股息率分配股息后,是否有权同普通股股东一起参加剩余税后利润分配,可分为参与优先股和非参与优先股。

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优先股股息率事先固定,所以优先股的股息一般不会根据公司经营情况而增减,而且一般()参与公司的分红,但优先股可以先于普通股获得股息,对公司来说,它()公司的利润分配。
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