Borrow: profit distribution-dividend distribution to investors XXX\x0d\ Loan: dividend payable XXX\x0d\ Loan: profit distribution-undistributed profit XXX\x0d\ Loan: dividend distribution to investors XXX\x0d\ Loan: dividend payable XXX\x0d\ Loan: cash XXX \ x0d \ profit. Therefore, enterprises must strengthen the management and accounting of profit distribution. The main body of enterprise profit distribution is investors and enterprises, and the object of profit distribution is the net profit realized by enterprises; The profit distribution time is the time to confirm the profit distribution, the time when the profit distribution obligation occurs, and the time when the enterprise makes the decision to distribute profits inward and outward.