Classification of accrued dividends:
Borrow: profit distribution-dividend payable, profit distribution-undistributed profit, dividend payable.
Loans: dividend payable carried over from dividend payable, profit distribution-dividend payable, bank deposit/cash.
Dividend payable refers to the cash dividends or profits that an enterprise decides to distribute to investors according to the profit distribution plan deliberated and adopted by the shareholders' meeting or similar institutions. Cash dividends or profits that should be distributed in the profit distribution plan adopted by the board of directors of an enterprise or similar institutions shall not be accounted for, but shall be disclosed in the notes.
Equity transfer is a civil legal act in which shareholders of a company transfer their shareholders' rights and interests to others for compensation according to law, so that others can obtain equity. According to China's Company Law, shareholders have the right to transfer all or part of their capital contribution through legal means.
Accounting treatment in dividend payable:
First, this account accounts for cash dividends or profits distributed by enterprises. Stock dividends distributed by enterprises are not accounted for in this account.
Two, this course should be carried out in accordance with the detailed accounting of investors.
Three, the enterprise should according to the profit distribution plan adopted by the shareholders' meeting or similar institutions, according to cash dividends or profits payable, debit the "profit distribution" subject, credited to the subject. When actually paying cash dividends or profits, the subjects should be debited and credited to bank deposits, cash and other subjects.
4. Cash dividends or profits that should be distributed in the profit distribution plan adopted by the board of directors or similar institutions of the enterprise shall not be accounted for, but shall be disclosed in the notes.