问题已解决
宣告發(fā)放現(xiàn)金股利和宣告分配現(xiàn)金股利一樣嗎?分別怎么處理
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許老師
金牌答疑老师
职称:注冊(cè)會(huì)計(jì)師,中級(jí)會(huì)計(jì)師,經(jīng)濟(jì)師,審計(jì)師,稅務(wù)師,資產(chǎn)評(píng)估師
這個(gè)的話,是一個(gè)意思。分錄是
借:利潤(rùn)分配-未分配利潤(rùn) 貸:利潤(rùn)分配-應(yīng)付股利
借:利潤(rùn)分配-應(yīng)付股利 貸:應(yīng)付股利
2020 03/31 18:09
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84784971 
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2020 03/31 18:17
和企業(yè)持有交易性金融資產(chǎn)期間對(duì)被投資單位宣告發(fā)放的現(xiàn)金股利混了,是賬務(wù)處理雙方不同嗎
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84784971 
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2020 03/31 18:41
老師好,是因?yàn)橐粋€(gè)是投資方做賬,一個(gè)是被投資方做賬嗎
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許老師 
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2020 03/31 19:07
嗯嗯,是的哦。站在不同會(huì)計(jì)主體,分錄不同。
投資方的話 借:應(yīng)收股利 貸:投資收益
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