Dividend怎么进账???

zephan

各位大大，想请教你们，公司今年第一次declare dividend，我应该怎么进?
因为account里没有dividend这个account,上网查了说应该under equity,我是用sql accounting system,应该在哪里create dividend account?

还有应该怎么credit/debit呢?

angrybear

還沒給錢就->

Debit Retained Earnings
Credit Dividend payable

zephan

angrybear 发表于 3-2-2016 10:49 PM
還沒給錢就->

Debit Retained Earnings

你好,请问dividend payable under哪里呢?
钱已经在前天拿了，只是现在要进账

angrybear

zephan 发表于 4-2-2016 10:42 AM
你好,请问dividend payable under哪里呢?
钱已经在前天拿了，只是现在要进账

修正 o.o

首先你要知道那個dividend是甚麼時候declared的, 還有你的公司是甚麼YE.
Case 1:
如果你的公司 YE 是 31.12.2015, dividend 是 before 2016 declared for YE2015, 錢是現在才出的話
你的YE2015 accounts 就是
Dr Retained earnings
Cr Dividend payable (放在other payables 也可以, 但是description 要清楚)
當錢出的時候,你YE2016 accounts 就是
Dr Dividend payable
CR Cash at bank


Case 2:
如果你的公司 YE 是 31.12.2015, dividend 是 after 2015 declared for YE2015.
你的YE2016 accounts 就是
Dr Retained earnings
CR Cash at bank

Thx2012

正确的做法因该是

Debit: Dividend Payout (当成Expenses出掉）

Credit: Bank or Cash

如果是Dividend 的钱还没有出，你又要close account 了，那就

Debit: Dividend Payout (当成Expenses出掉）

Credit: Dividend Payable (放在Other Creditor 那里）
为什么我不会放在Retained Earning, 因为这样会很Confuse Share holder, 当看到Retaining Earning 这么多Transaction, 而且Dividend是Base on Net Profit 的Amount的%来给的，所以我会直接在System 自己count back把Dividend 当Expenses出掉。可是在P&L我会这样放：-

Net Profit Before Dividend & Interest RM100,000

Dividend Payout (RM 2,000)

Net Profit Before Interest Rm 98,000

真正完整的P&L 必须要用Excel 做出来，不过在System你可以直接Key as expenses...

50912cmea

angrybear 发表于 4-2-2016 12:17 PM
首先你要知道那個dividend是甚麼時候declared的, 還有你的公司是甚麼YE.
Case 1:
如果你的公司 YE 是 3 ...

大大，

MASB19

Dividends
11. If dividends to holders of equity instruments are proposed or declared after the balance sheet date, an enterprise should not recognise those dividends as a liability at the balance sheet date.

12. MASB 1, Presentation of Financial Statements, requires an enterprise to disclose the amount of dividends that were proposed or declared after the balance sheet date but before the financial statements were authorised for issue. MASB 1 permits an enterprise to make this disclosure either:
(a) on the face of the balance sheet as a separate component of equity; or
(b) in the notes to the financial statements.

50912cmea

Thx2012 发表于 4-2-2016 02:21 PM
正确的做法因该是

Debit: Dividend Payout (当成Expenses出掉）

大大，

MASB1

85. An enterprise should disclose, either on the face of the income statement or in the notes, the amount of dividends per share, declared or proposed for the period covered by the financial statements.

MFRS101

107. An entity shall present, either in the statement of changes in equity or in the notes, the amount of dividends recognised as distributions to owners during the period, and the related amount of dividends per share.

angrybear

50912cmea 发表于 6-2-2016 04:03 AM
大大，

MASB1

那個大大應該是教他怎麼使用SQL來進account吧. 也許SQL不能動RE吧.

在FS上dividend不是expense.