點解有Intreim Dividend 同proposed Dividend兩種Dividend ?

Interim dividend係年中派的息，叫做中期舐中期息，
Proposed dividend係year end派ge息，叫做終期息，
通常係公司ge管理層在年中/year end果陣衡量幾多ge profit撥去派息，

計法:有時佢指明派股量x 票面值ge某一個百分率ge息，
有時就睇下有幾多profit，再撥一部分派比股東，

你做account果陣，大部分中期息就已經"派左"，所以就唔駛入balance sheet，只係在appropiation(好像串錯)account果度做。

而proposed dividend就9成未派(雖然做左決定派幾多，但事實上係未派)，所以要在balance sheet度show番出黎(appropriation account都要入)至於點show，唔記得係入current liabilities，定係reserve(後者似d)

大概係甘，有唔明你補充條問題，我再答...

2006-11-18 15:05:42 補充：
修正: Proposed dividend係末期股息LOR...

Proposed dividend不是指末期股息。
wilson625_hk的解釋比較難明，但較準。

Interim Dividend - decided by board of directors and approved by shareholders in the middle of year, and such dividend must be paid in the second half of the financial year.
Proposed Dividend - (Both Interim Dividend and Final Dividend) proposed by board of director that such dividend may be rejected by shareboard during Annual General Meeting (AGM).
Final Dividend - decided by board of directors and approved by shareholders at the AGM. Such dividend is recorded in the financial year and would be paid within the next financial year.

Account treatment :
Interim Dividend - record this dividend in the debit side of Profit and Loss Appropriation account. Dr. P&L Appropriation Cr. Interim Dividend. When the payment is made, it will be paid through bank. Dr. Interim Dividend Cr. Bank. Therefore, the Interim Dividend will be shown at the debit side at Profit and Loss Appropriate a/c, but no show in Balance Sheet at the year year.

Proposed Dividend - record this dividend in the debit side of Profit and Loss Appropriation account too. Dr. P&L Appropriation Cr. PROPOSED Dividend. The PROPOSED Dividend will be shown at the debit side at Profit and Loss Appropriate a/c, and show in Balance Sheet as a CURRENT LIABILITIES at the year year because the proposed cannot be paid within the same financial year. When the payment is made, it will be paid through bank. Dr. PROPOSED Dividend Cr. Bank.

Therefore, the treatment difference is only at the Balance sheet.