Question

帮忙翻译下会计专业的英语。谢谢。（不要直接把全文复制到翻译工具里翻译。）

A corporation has outstanding 1000 shares of 6 percent, fully participating, $100 par preferred stock.When dividends are declared, each preferred share is entitled to its $6 dividend as long as the common dividend is 6 percent of par value or less. If the common dividend is larger than 6 percent of par value, the preferred shares are also entitled to the larger percentage. If preferred shares are partially participating, there is an upper limit beyond which the preferred dividend percentage may not rise. The 6 percent preferred stock may participate in dividends with common up to an additional 2 percent but not beyond.

Answer 1

甲公司拥有杰出的1000百分之六的股票，充分参与，100元面值的首选stock.When股息宣布，每一股优先股有权在其6元一样的普通股股利为6长百分之面值或更少。如果普通股股利大于百分之六面值的优先股也享有较大的比例。如果是部分优先股参加，有一个上限，超过这一比例的首选股息可能不会上升。 6百分之优先股股利可参与共同建立的额外百分之二，但没有超出。