问题已解决
給投資者分配的現(xiàn)金股利或利潤,分配的股票股利怎么做分錄?
![](https://member.chinaacc.com/homes/resources/images/home/avatar/3.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/011/72/64/48_avatar_middle.jpg?t=1651216785)
企業(yè)向投資者實際發(fā)放股票股利時,需要做賬務(wù)處理,應(yīng)編制會計分錄:
借:利潤分配—轉(zhuǎn)作股本的股利
貸:股本
2020 08/23 10:34
![](http://member.chinaacc.com/homes/resources/images/home/avatar/3.jpg)
84785003 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 08/23 10:38
還有一個分錄呢?現(xiàn)金股利和利潤呢
![](https://pic1.acc5.cn/011/72/64/48_avatar_middle.jpg?t=1651216785)
李良新老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 08/23 10:43
實際支付現(xiàn)金股利時,
借:應(yīng)付股利
貸:銀行存款
![](http://member.chinaacc.com/homes/resources/images/home/avatar/3.jpg)
84785003 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 08/23 10:46
如上題目,我想知道,是做宣告分配的分錄還是做實際發(fā)放的分錄,我搞不懂?
![](https://pic1.acc5.cn/011/72/64/48_avatar_middle.jpg?t=1651216785)
李良新老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 08/23 10:47
做實際發(fā)放的分錄
![](/wenda/img/newWd/sysp_btn_eye.png)