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 reinvest 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 jointstock company, paying dividends is not an expense; rather, it is the division of aftertax 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 pretax expense.
The word “dividend” comes from the Latin word “dividendum” (“thing to be divided”).

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 firstchair violinist.”