Divisor vs. Dividend

By Jaxson

Main Difference

The main difference between Divisor and Dividend is that the Divisor is a integer which can be wholly divided into another integer and Dividend is a payment made by a corporation to its shareholders, usually as a distribution of profits.

  • Divisor

    In mathematics, a divisor of an integer

    n

    {displaystyle n}

    , also called a factor of

    n

    {displaystyle n}

    , is an integer

    m

    {displaystyle m}

    that may be multiplied by some integer to produce

    n

    {displaystyle n}

    . In this case, one also says that

    n

    {displaystyle n}

    is a multiple of

    m

    .

    {displaystyle m.}

    An integer

    n

    {displaystyle n}

    is divisible by another integer

    m

    {displaystyle m}

    if

    m

    {displaystyle m}

    is a divisor of

    n

    {displaystyle n}

    ; this implies dividing

    n

    {displaystyle n}

    by

    m

    {displaystyle m}

    leaves no remainder.

  • Dividend

    A dividend is a payment made by a corporation to its shareholders, usually as a distribution of profits. When a corporation earns a profit or surplus, the corporation is able to re-invest the profit in the business (called retained earnings) and pay a proportion of the profit as a dividend to shareholders. Distribution to shareholders may be in cash (usually a deposit into a bank account) or, if the corporation has a dividend reinvestment plan, the amount can be paid by the issue of further shares or share repurchase.A dividend is allocated as a fixed amount per share, with shareholders receiving a dividend in proportion to their shareholding. For the joint-stock company, paying dividends is not an expense; rather, it is the division of after-tax profits among shareholders. Retained earnings (profits that have not been distributed as dividends) are shown in the shareholders’ equity section on the company’s balance sheet – the same as its issued share capital. Public companies usually pay dividends on a fixed schedule, but may declare a dividend at any time, sometimes called a special dividend to distinguish it from the fixed schedule dividends. Cooperatives, on the other hand, allocate dividends according to members’ activity, so their dividends are often considered to be a pre-tax expense.

    The word “dividend” comes from the Latin word “dividendum” (“thing to be divided”).

Wikipedia
  • Divisor (noun)

    A number or expression that another is to be divided by.

    “In “42 ÷ 3″ the divisor is the 3.”

  • Divisor (noun)

    An integer that divides another integer an integral number of times.

    “The positive divisors of 6 are 1, 2 and 3.”

  • Dividend (noun)

    A number or expression that is to be divided by another.

    “In “42 ÷ 3″ the dividend is the 42.”

  • Dividend (noun)

    A pro rata payment of money by a company to its shareholders, usually made periodically (eg, quarterly or annually).

  • Dividend (noun)

    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.”

Wiktionary

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