Basic Accounting Knowledge: Dividends Payable

1. The cash dividends that should be collected by enterprises in this subject should be collected and charged by other units.

Two, the subject can be detailed accounting according to the invested units.

Three. The main accounting treatment of dividends receivable.

(1) the enterprise obtains the paction financial assets, and debit the account according to the cash dividends included in the paid price, but not yet issued, according to the paction nature.

The cash dividends declared by the investment entities during the holding of the trading financial assets are debited according to the share they should enjoy, and the credits of "investment income" are credited.

(two) obtain long-term equity investments and debit the account according to the cash dividends that have been declared but not yet paid in the payment price.

During the period of holding, the investment unit announces cash dividends or profits, and defaults to the subject according to the share it should enjoy, and credits the "investment income" (cost method) or the "long-term equity investment - profit and loss adjustment" subject (Quan Yifa).

The cash dividends or profits declared by the invested units belong to the allocation amount of net profit before obtaining the investment of the enterprise, and debit the subject, and credited "long-term equity investment - cost" and other subjects.

(three) obtaining financial assets that are available for sale, debiting the subject according to the cash dividends included in the paid price, but not yet issued, and borrowing the sum of the fair value and the paction cost of the sale of the financial assets, and debit the subject of "selling the financial assets - cost", and crediting "bank deposits", "depositing central bank funds", "settlement reserve funds" and other subjects according to the actual amount paid.

The cash dividends declared by the investing units during the period of sale and sale of the equity instruments are debited according to the share they should be entitled to, and credited to the "investment income" subject.

(four) actually received cash dividends or profits, debit "bank deposits" and other subjects, and credited the undergraduate course.

Four. The debit balance at the end of the course reflects the cash dividends or profits that the enterprise has not yet recovered.