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TeachMeFinance.com Accumulated Dividend -- Dividend that is not paid immediately but accumulated and accounted as a liability until disbursed-generally to owners of cumulative preferred stock . See also Cumulative Preferred. historic definition... Accumulated dividends -- Cumulative dividends which have not been paid as they fell due but instead have accumulated (have been added together) ; see Cumulative dividend. About the author Mark McCracken Author: Mark McCracken is a corporate trainer and author living in Higashi Osaka, Japan. He is the author of thousands of online articles as well as the Business English textbook, "25 Business Skills in English". Copyright © 2007 by Mark McCracken, All Rights Reserved. TeachMeFinance.com is an informational website, and should not be used as a substitute for professional financial or legal advice. TeachMeFinance.com and its owner recommend consultation with a professional financial advisor prior to any investment or financial decision. Please read our disclaimer.