公司 因手中现金过多时支付正规现金股利以外的现金称为额外现金股利（extra cash dividend）。另一种发放股利方式是股票股利（stock dividend），它不是真正的股 利。
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extra cash dividend
额外现金股利
以上为机器翻译结果，长、整句建议使用 人工翻译 。
For the dividend -distributing strategy management, to choose the policy of low cash share profit plus extra share profit is advised to use.
在股利分配战略方面，本文建议选择低现金股利加额外股利政策。
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Extra cash can earn a predictable and competitive return in dividend-paying, cash value life insurance and other products.
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If you have got a "scrip" or "stock" dividend (where you've taken shares instead of cash) take extra care.
BBC: John Whiting, tax partner, Pricewaterhouse Coopers
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