精选优质文档-倾情为你奉上CHAPTER 18Dividends and Dividend PolicyI.DEFINITIONSDIVIDENDSa1.Payments made out of a firms earnings to its owners in the form of cash or stock are called:a.dividends.b.distributions.c.share repurchases.d.payments-in-kind.e.stock splits.DISTRIBUTIONSb2.Payments made by a firm to its owners from sources other than current or accumulated earnings are called:a.dividends.b.distributions.c.share repurchases.d.payments-i