會計股息dividends 入entry一問

要分dividend paid 同 dividend purposed
中期股息就叫 interim dividend paid,宣佈派中期股息時的帳目入法是:
dr retained profit
cr interim dividend payable
到派出股息時:
dr interim dividend payable
cr bank
未期股息(final dividend)的做法跟中期股息一樣.