等著分給大家的那一筆錢
最貼近核心畫面的一群：有一堆錢，有一群有資格分的人，錢照規則切下去。
shareholder payout · noun · B1
Money paid to each owner of shares when a company splits up part of its profit.
股息／股利
核心畫面
You can picture a dividend as the pot that is waiting to be cut up: a company has made a profit, and part of that pile is set aside to be divided among everyone who owns a piece of the company. The word points at the thing standing there ready to be split, and at the share that comes out of the splitting.
可以想成 dividend 就是那一堆「等著被切開的東西」：公司賺了錢，其中一部分被撥出來，準備照每個人手上的股份分…更多收起
可以想成 dividend 就是那一堆「等著被切開的東西」：公司賺了錢，其中一部分被撥出來，準備照每個人手上的股份分下去。這個字一邊指那堆等著被分的東西，一邊也指分完之後落到你手上的那一份——所以中文有時候講「股息」，有時候講「分紅」。From the word’s history
From Latin dividendum, 'thing to be divided', the gerundive of dividere 'to force apart, distribute'. In English it first meant 'a portion or share of anything to be divided' (late 15c.); the arithmetic sense 'number to be divided by another' appeared in the 1540s, and the money sense 'sum to be divided into equal parts' in the 1620s.
dividend 來自拉丁文 dividendum，字面就是「要被分掉的那個東西」（動詞 dividere 是「分開、分送」）。英文最早用的是「一整份裡要被分出去的那一份」（15 世紀末），1540 年代數學把它借去指「要被另一個數除的那個數」，1620 年代再進到金錢上，變成「要平均分給大家的那一筆」。所以股息和被除數表面上毫不相干，其實共用同一句話：等著被分的那個東西。
Online Etymology Dictionary (etymonline.com), entry 'dividend'
Three branches
算術裡被除的那個數
同一個拉丁字被數學借走：這裡「要被分的東西」不是錢，而是一個數字。12 ÷ 4 裡的 12 就是 dividend，它站在等著被切的位置上，4 是拿來切它的刀（divisor）。
number being divided (maths) · noun · A2
In maths, whichever number is being divided, not the number doing the dividing.
被除數
日後回收的好處（比喻）
把股息的畫面整個借來講人生：現在做的事等於買進股份，好處會像股息一樣，過一陣子才一筆一筆發下來。
pay dividends · noun · B2
if something pays or brings dividends, it is very useful and brings many advantages later.
帶來回報
原始詞典資料4 筆記錄
以下是外部詞典記錄的用法，原文照列，我們還沒有寫成教學內容。上面的說明才是我們自己寫的；有些用法可能上面已經講過了。
dividendnoun/ˈdɪvɪdɛnd/
- 1
businessfinanceA cash payment of money by a company to its shareholders, usually made periodically (e.g., quarterly or annually).
- On all dividends which do not exceed six per centum per annum, eight per centum; on dividends exceeding six per centum and not exceeding seven per centum, a tax of nine per centum...
- Quarterly or annual dividend payments provide good income streams for investors who need cash in the short-term. And for those playing the longer game, dividends can be reinvested to buy even more shares in those same companies.
- 2
arithmeticA number or expression that is to be divided by another.
- In "42 ÷ 3" the dividend is the 42.
- 3
Beneficial results from a metaphorical investment (of time, effort, etc.)
- His 10,000 hours of practice and recitals eventually paid dividends when he become first-chair violinist.
- That blood and pain paid a dividend, too, even when the subject wasn't a sorcerer.
dividendverb/ˈdɪvɪdɛnd/
- 1
To pay out a dividend.
- He held instead that the words "sell or otherwise dispose of" in Clause 2 of the Shareholders' Agreement prevented the dividending of the shares in Hawker Holdings to the shareholders of Hawker Siddeley […]
- Therefore, $125 million of 1983 Preferred Shares (Blue Jay) would be tendered for retirement with $135 million of the $370 million dividended up to Blue Jay.
資料來源：英文維基詞典 English Wiktionary（CC BY-SA 4.0）。 原文照列，未經改寫。