【中文版】

股息是指上市公司给股东的现金分红，是股东收益的一种形式。股息的发放通常是由公司董事会决定，并在每个财年的某个时间向股东支付。股息的来源是公司的税后利润，如果公司当年没有盈利或者没有足够的利润，那么就不会发放股息。

股息的发放是股东权益的一部分，这意味着股东有权获得他们投资公司所获得的回报。股息通常被视为公司对股东的一种回报，也是投资者评估公司投资价值的重要因素之一。

股息的多少通常会受到许多因素的影响，包括公司的利润、公司的财务状况、市场情况以及公司的战略计划等。股息的支付方式和时间也可能会因公司而异，有些公司可能会采取现金股息、股票股息或者混合股息等多种形式。

对于投资者来说，股息不仅是一种收益，也是一种投资策略。投资者可以通过研究公司的股息政策，选择具有稳定股息收益的公司进行投资，以实现长期稳定的投资回报。

总的来说，股息是股东从其所投资的公司中获得的一种回报形式，也是投资者评估公司投资价值的重要因素之一。

【英文版】

Dividend refers to the cash dividend distributed by a listed company to its shareholders, which is a form of shareholder收益. The payment of dividend is usually decided by the company's board of directors and paid to shareholders at a certain time each fiscal year. The source of dividend is the company's after-tax profits. If the company does not make a profit or has insufficient profits, it will not pay dividends.

The payment of dividend is part of shareholders' rights, which means that shareholders are entitled to receive the return on their investment in the company. Dividends are usually considered a reward to shareholders for their investment and are also one of the important factors for investors to evaluate the investment value of a company.

The amount of dividend is usually influenced by many factors, including the company's profits, financial condition, market situation, and strategic plans. The payment method and time of dividends may also vary from company to company. Some companies may adopt cash dividends, stock dividends, or mixed dividends.

For investors, dividends are not only a form of income, but also an investment strategy. Investors can study a company's dividend policy and choose companies with stable dividend income to invest in order to achieve long-term stable investment returns.

In general, dividend is a form of return to shareholders from their invested companies and is also one of the important factors for investors to evaluate the investment value of a company.