Debit: Profit Distribution-Cash Dividends Payable

Loan: dividend payable

Debit: profit distribution-undistributed profit

Credit: profit distribution-cash dividends payable

time of payment

Borrow: dividend payable.

Loans: bank deposits

Undistributed profit refers to the remaining profit in the balance of the enterprise over the years after the net profit realized by the enterprise makes up for the loss, withdraws the surplus reserve and distributes the profit to investors. Compared with other parts of owners' equity, enterprises have greater autonomy in the use of undistributed profits and are less restricted by national laws and regulations.

In terms of quantity, undistributed profit is the balance of the undistributed profit at the beginning of the enterprise plus the net profit realized in the current period MINUS the extracted surplus reserve and distributed profit.

Accounting entries are also called "bookkeeping formulas".

Short for "entrance". According to the requirements of the double-entry bookkeeping principle, it lists the records of the corresponding accounts and amounts of each economic transaction. Before registering an account, accounting entries are made through accounting vouchers, which can clearly reflect the classification of economic business, help ensure the correctness of account records, and facilitate post-event inspection.

Each accounting entry mainly includes bookkeeping symbol, related account name, abstract and amount. Accounting entries are divided into simple entries and compound entries. Simple entries are also called "single entries". An accounting entry in which the debit of one account corresponds to the credit of another account. Compound entries are also called "multiple entries".

Refers to the accounting entries corresponding to one account debit, several account credits, or one account credit and several account debits.