我想知道dividend 的accounting entry !!
e.g
Question 1:
100,000 $1 ordinary share. A dividend of $0.5 per share!!!
Question 2:
Financail liability = redeemable preference share
equity = ordinary share
兩者的dividend 的acoounting entry 會否不同?
*謝謝大家!
因為非常趕的關系,,請大家識1條也覆1覆 ,,謝謝
Urgent!! Dividend - accounting entry
2008-12-07 8:13 pm
回答 (2)
2008-12-08 4:46 pm
✔ 最佳答案
Question 1 :Dr. Dividend Pay ( 100,000 x 0.5 ) = $50,000
Cr. Bank $50,000
2008-12-08 08:57:27 補充：
preference share 是優先股, 是有優先派股息的權利, 所以第一個派股息的就是派比優先股的人, 就算公司冇錢賺都有股息派 !!
而 ordinary share 是普通股, 如果公司冇錢賺, 就冇得派股息 !!
2008-12-08 10:12 am
我老師是教會計的，我可以幫你問問佢
Question 1:
100,000 $1 ordinary share. A dividend of $0.5 per share!!!
我已經記下你既2條問題，大約明日晚之前就會有消息
Question 2:
Financail liability = redeemable preference share
equity = ordinary share
我知道答案之後再寄信給你吧
等我好消息pls~~
hop that helps.
**
Question 1:
100,000 $1 ordinary share. A dividend of $0.5 per share!!!
我已經記下你既2條問題，大約明日晚之前就會有消息
Question 2:
Financail liability = redeemable preference share
equity = ordinary share
我知道答案之後再寄信給你吧
等我好消息pls~~
hop that helps.
**
收錄日期: 2021-04-20 15:18:34
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https://hk.answers.yahoo.com/question/index?qid=20081207000051KK00579