會計Appropriation Account點計ordinary propose

Appropriation Account點計propose  廿 Blance sheet 入面有  ordinary shares of $0.5each  CR $80000

Information : A final ordinary dividend of $ 0.05 per share was proposed

[ 本帖最後由 4056 於 2009-4-30 19:41 編輯 ]

Dr. Dividend $8,000 (P/L and appropriation item)
Cr. Proposed dividend $8,000 (B/S item, current liabilities)

$80,000 @ $0.5 each --> 160,000 shares
$0.05 dividend per share --> $8,000

[ 本帖最後由 garyfirst 於 2009-5-6 13:46 編輯 ]