Accounting entries for shareholder dividends: Dividend accrual: Debit: Profit distribution - Dividend payable loan: Dividend payable carried forward Dividend payable: Debit: Profit distribution - Undistributed profit loan: Profit distribution - Dividend payable Dividend payment: Debit

:Dividend payable loan:Bank deposit/cash.

Dividends are dividends that a joint-stock company pays to investors based on a certain proportion of stock shares in profits every year. It is the return on investment of listed companies to shareholders. Dividends are the income of the current year that is paid to shareholders after withdrawing statutory reserve funds, public welfare funds and other items in accordance with regulations.

Distribution is a way of generating income for shareholders. Usually shareholders will continue to invest in the company after receiving dividends to achieve the effect of compound interest.

Dividends are the earnings distributed by joint-stock companies to shareholders. They are in the form of cash, stocks, and a few companies issue products. The board of directors determines the distribution amount, which is usually paid quarterly. The income received by shareholders usually needs to pay personal income tax.

The following conditions need to be met for the company to distribute dividends: 1. To distribute cash based on the current year's profits, the company must meet the following conditions: the company has profits for the year; it has made up and carried forward deferred losses; it has withdrawn 10% of the statutory reserve fund and 5%-10% of the statutory public welfare fund; 2

. In addition to meeting the first condition to distribute new shares based on current year's profits, it is also necessary that: the company's previous issuance of shares has been fully raised and there has been an interval of one year; the company has passed.

There are no false records in the three-year financial accounting documents; the company's expected profit rate can reach the profit of bank deposits in the same period; dividends are dividends paid to investors by a joint-stock company based on a certain proportion of stock shares in profits every year.

It is the return on investment of listed companies to shareholders.

Dividends are a way of distributing the current year's income to shareholders after withdrawing statutory provident funds, public welfare funds and other items in accordance with regulations.

Usually after shareholders receive dividends, they will continue to invest in the company to achieve the effect of compound interest.

Common stocks can enjoy dividends, while preferred stocks generally do not.

A joint stock company can only distribute dividends when it earns profits.

Refers to the distribution of net investment income to fund holders after the fund realizes it.

Fund net income refers to the balance of fund income after deducting expenses that can be deducted from fund income in accordance with relevant regulations, including dividends from fund investment, dividends, bond interest, securities purchase and sale price differences, bank deposit interest and other income.