Share Capital

法定股本系咁多啫, 兩年后你有賺錢或者蝕錢家嘛. 股東拿公司錢, 你可以當系派股息 Divident paid 或者股東借錢AMOUNT DUE FROM

2009-02-13 14:44:46 補充：
我無記錯既話, 派股息系減少個retained earning, 但amount due from 系要還既

2009-02-13 15:42:56 補充：
當然無retained earning, 就無得派dividend, 要入amount due from

Authorized Capital is different from theIssued Capital. I think you should check to the issued capital as filed withthe Companies Registry for shares being allotted. The issued capital must bepaid by each of the shareholders in that sharing ratio within a reasonabletime.
If the shareholders are drawing out money, as this is not a dividend declaredand paid, it is then simply money borrowed by the shareholders. The account 'Amount due from Shareholders ' must be debited and bank account being credited.
Please note that company could only distribute a dividend to shareholdersif the company has a retained earning, which is normally reflected in theReserves in the Equity Account. You are right. An accumulated losses meansthere is no retained earning of revenue in nature. A capital reserve, if any, isnot distributable in general.

咁當系派股息 Divident paid 或者股東借錢AMOUNT DUE FROM

兩者對日後帳目有什麼影響?

Thank You!