Accounting treatment, also commonly called accounting method, includes accounting confirmation method, accounting measurement method, accounting record method and accounting report method. These methods are isomorphic into an organic whole.

Draw dividends first

Debit: profit distribution-cash dividend payable

Loan: Payable Staff Salary-Cash Bonus

At the time of distribution

Debit: Payables-Cash Dividends

Loan: bank deposit (cash on hand)

Extended data:

Dividend is a dividend paid to investors by a joint-stock company every year according to a certain proportion of its share in profits. It is the return on investment of listed companies to shareholders. Dividend is a way to distribute the current year's income to shareholders after withdrawing statutory provident fund, public welfare fund and other items according to regulations. Usually, after receiving dividends, shareholders will continue to invest in the enterprise to achieve compound interest.

Ordinary shares can enjoy dividends, while preferred shares generally do not enjoy dividends. Joint-stock companies can only distribute dividends when they make profits.

References:

Baidu encyclopedia-accounting treatment