有些人真是,自己没学好还觉得别人不懂。你确定我没学过accounting,我是没做会计懒得回去翻书而已。我先是问的income statement问题,然后是balance sheet的问题。二楼答得很清楚。你也不过跟我一样学过一点皮毛而已。起码我不确定的事我会问会google而不是凭感觉乱说。下面抄一段怎么when is a dividend payment recognized in the shareholders equity portion of the balance sheet.你的会计真的是白学了。
From an accounting point of view,
shareholders' equity is decreased by the total
dividend amount on the date it is declared by a company's board of directors (B of D). An offsetting "dividends payable" entry is made into the account on the same date. When the dividend is finally paid to shareholders, the account is zeroed out and the company's cash balance is decreas by a corresponding amount.