會計股息dividends 入entry一問

2008-04-03 6:13 pm
會計股息dividends 入entry一問
中期同未期的entry各係???

回答 (1)

2008-04-03 11:42 pm
✔ 最佳答案
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.


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