The dividend is declared on December 1 and is payable on January 2. The two entries would be as follows 股利宣布日为12月1日,而支付日为次年的1月2日。两笔分录如下
As known as the cash dividend is payable in cash a company in the form of dividends, it will directly affect the current income. Shareholders must therefore attached great importance to the existence of the cash dividend. 现金股利亦称货币股利,是指公司以现金方式支付股利的形式,会直接影响公司股东的即期收入,因此股东必然十分重视现金股利是否存在。