chapter9 retained earnings

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1、LessononeChapter9RetainedEarningsChapter9RetainedEarningsWordsandPhrases1ContentExplanation2Exercises3PartⅠWordsandPhrases(P144)一、Glossary词汇表aggregate['æɡriɡət]adj.合计的cumulative['kju:mjulətiv]adj.累积的declareddividends已宣告（发放）的股利declarationdate宣告日boardofdirectors董事会recorddate登记日paymentdate支

2、付日stockdividend股票股利、cashdividend现金股利inproportionto按…的比例Example:distributethedividendtoeachshareholderinproportiontothenumberofsharesheld.percentageownership所有权比例PartⅠWordsandPhrasescapitalizevt.资本化Example:payingstockdividendsometimesiscalledcapitalizingretainedearnings.split劈开、分割stockspl

3、it股票分割appropriate[ə‘prəuprieit]平常意思：合适的专业意思：vt.拨款retainedearningsappropriated拨定留存收益、已指定用途的留存收益dividendpayment支付股利footnote脚注、附注contractualobligation契约责任resolution平常意思：解决、决心。专业意思：决议statementofretainedearnings留存收益表PartⅠWordsandPhrases二、AdditionalWords(1)prorata[prəu'reitə]=proportionate按比例的

4、Example:Astockdividendisadistributionofthecorporation’sownstockonaproratabasis.(2)generaljournalentry:普通日记账分录，即分录。(3)workingcapital:营运资金PartⅡContentExplanationtheoutlineofthePartⅡ：cashdividendstockdividendTransactionEntrystocksplitappropriationContentExplanationReadingTextIntensivelyPart

5、ⅡContentExplanation一、TransactionEntry：1、CashDividendAtthedeclarationdate：Dr.DividendsCr.DividendsPayableAttheendofeachyear：Dr.RetainedEarningsCr.DividendsAtthepaymentdate：Dr.DividendsPayableCr.Cash注：Dividend账户类似于“利润分配—应付股利”RetainedEarnings类似于“利润分配—未分配利润”PartⅡContentExplanation按中国企业会计准则，现

6、金股利的分录如下：（1）宣告时:借：利润分配—应付现金股利贷：应付股利（2）发放时：借：应付股利贷：现金/银行存款2、Stockdividend：Declaration：Dr.RetainedEarnings14000Cr.StockDividendstoBeIssued10000Paid-incapitalinexcessofparvalue4000Distribution：Dr.StockDividendstoBeIssued10000Cr.CommonStock10000Shares:200Parvalue:＄50Marketprice:＄70按照中国企业会计准则

7、，宣告股票股利不做账务处理，待到实际发放时：借：利润分配贷：股本资本公积PartⅡContentExplanation3、StockSplitsExample:originalshares40000;originalparvalue$100;four-for-onestocksplit,newparvalue$25.DrCommonStock,$100par4000000CrCommonStock,$25par4000000PartⅡContentExplanation4、AppropriateRetainedEarnings拨定留存收益