dividend paid
2010-01-14 7:53 pm
公司已付dividend予股東,在Trading & Profit & Loss a/c應如何disclose? 應under什麼 (如:expenses or ...????)
回答 (3)
2010-01-16 1:47 am
✔ 最佳答案
Dividend 唔係 expenses.讀書時應該讀過一樣嘢叫 P&L Approprication
有一part就係 Dividend
Presentation:-
Sales xxxxxx
Cost of sales (xxxxxx)
GP xxxxxx
Expenses (xxxxxx)
Profit before tax xxxxxx
Taxation (xxxxxx)
Net profit for the year xxxxx
Retained profits brought forward xxxxxx
Dividend (xxxxxx)
Retained profits carried forward xxxxxx
參考: 我
2010-01-14 10:58 pm
Dividend 是公司的收益是支付 給股東的。
所以亦應以 Dividend Paid 為 account name, 喺 profit & Loss a/c 的底部 disclosure, 如下 :
Gross profit
12,345
Less : Expenses
1,234
Net profit
11,111
Less: Dividend Paid
1,000
10,111
所以亦應以 Dividend Paid 為 account name, 喺 profit & Loss a/c 的底部 disclosure, 如下 :
Gross profit
12,345
Less : Expenses
1,234
Net profit
11,111
Less: Dividend Paid
1,000
10,111
2010-01-14 8:02 pm
對, 應under expenses. 因股東收到dividend是無需納稅的.
所以, 公司要付稅.
所以, 公司要付稅.
收錄日期: 2021-04-16 17:35:23
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