我應該歸納Interim dividend做什麼

Interim dividend 即係中期股息，理論上係董事於年中於審視未經審計財務報告後，向股東派發。從會計角度睇，佢係俾股東嘅回報，你收唔番，所以歸類費用(Expenses)。
僅供參考！

Ifthe dividend is not yet paid, then Dr. Interim Dividend Cr. Dividend Payable.Dividend Payable is then shown in the Statement of Financial Position ( BalanceSheet ) under the heading Current Liabilities. The Interim Dividend is thenpresented under the Statement of Changes in Equity. The net figure is thenpresented in the Balance Sheet under the heading Capital and Reserves.