How to make entries when the company receives dividends?

Accounting entries of shareholders' dividends: provision of dividends: debit: profit distribution-dividend payable loan: dividend payable carried forward by dividend payable: debit: profit distribution-undistributed profit loan: profit distribution-dividend paid by dividend payable: debit: dividend payable loan: bank deposit/cash.

Dividends are dividends paid to investors by joint-stock companies every year according to a certain proportion of their share in profits. It is the return on investment of listed companies to shareholders. Dividend is a way to distribute the current year's income to shareholders after shareholders withdraw statutory provident fund, public welfare fund and other items according to regulations. Usually, after receiving dividends, shareholders will continue to invest in the enterprise to realize compound interest.

Dividends are the surplus distributed to shareholders by joint-stock companies. They exist in the form of cash, stocks and products distributed by a few enterprises. The distribution quantity is decided by the board of directors and usually paid quarterly. Shareholders usually have to pay personal income tax on their income.

The company needs to meet the following conditions when issuing dividends:

1. Cash distribution with profits of the current year shall meet the following requirements:

The company made a profit that year; Deferred losses have been made up and carried forward; 65,438+00% statutory reserve fund and 5%-65,438+00% statutory public welfare fund were withdrawn;

2. In addition to meeting the condition of 1, the distribution of new shares with the profits of the current year shall also:

The company's previous share issuance has been fully raised and separated by one year; The company is here. 3 years of financial accounting vouchers without false records; The company expects the profit rate to reach the bank deposit profit in the same period;

Dividends are dividends paid to investors by joint-stock companies every year according to a certain proportion of their share in profits. It is the return on investment of listed companies to shareholders. Dividend is a way to distribute the current year's income to shareholders after withdrawing statutory provident fund, public welfare fund and other items according to regulations.

Usually, after receiving dividends, shareholders will continue to invest in the enterprise to realize compound interest. Ordinary shares can enjoy dividends, and preferred shares generally do not enjoy dividends. A joint-stock company can only distribute dividends when it is profitable.

Refers to the fund's net investment income and its distribution to fund holders. The net income of the fund refers to the balance of the fund income after deducting the expenses that can be deducted from the fund income according to the relevant regulations, including dividends, bonuses, bond interest, price difference between buying and selling securities, bank deposit interest and other income.