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how to wholesale your jewelry The board of directors announced the dividend of shares dividends as follows:
The announcement of issuing cash dividends
Beds: receivables
Bank deposit (cash)
Loan: receivable
The announcement of issuing and actual issuance of stock dividends does not need to be processed, because announcement and sharing shares will neither affect the company's assets and liabilities, nor affect shareholders' shareholders Total equity. It is only inside the shareholders' equity account, turning one project into another, that is, reducing retention income and increasing equity. Although the shareholders who have obtained stock dividends, although the number of shares held by it has increased, the share of the equity in the company has not changed.
The expansion information:
stock dividend is also known as "share dividend". The dividend paid to shareholders by the company's company. When we use stock dividends, the company usually transfers the amount of dividends that shareholders deserve to capital, issued new stocks equal to this amount, and distribute according to the shareholders' shareholding ratio. Generally speaking, ordinary shareholders are distributed to ordinary stocks, and preferred shareholders are distributed to preferred stocks. In this way, it can not change the structure and proportion of shareholders in the company, but only increases the number of shares. The calculation of the dividend dividend is usually represented by percentage, such as 10%, 20%, etc., which means that each share can be divided into a new stock ratio. If the calculation results are insufficient, zero shares can be folded into cash to shareholders, or zero shares are concentrated and sold, and the amount of income is allocated among zero shareholders. The conditions should be possessed in the form of equity dividend issuance: the company must be profitable to be distributed, and must be decided by the shareholders' meeting. It must meet the relevant provisions of the issuance of new shares. Because the price of stock transactions is usually above the face value, for shareholders, it may get more investment income than cash dividends for shareholders; The dividend level and the market price of the stock are not conducive to the company's market image increase and increase operating funds.
silver seasons jewelry wholesale The board of directors announced the dividend of shares dividends as follows:
The announcement of issuing cash dividends
Beds: receivables
Bank deposit (cash)
Loan: receivable
The declaration of issuing and actual issuance of stock dividends does not need to be processed, because announcement and sharing shares will neither affect the company's assets and liabilities, nor affect shareholders' shareholders Total equity. It is only inside the shareholders' equity account, and the project is converted to another project, which reduces retaining income and increases the equity. Although the shareholders who have obtained stock dividends, although the number of shares held by it has increased, the share of the equity in the company has not changed.