股利的宣布，减少了公司业主权益中的留存收益部分，并形成称为“应付股利”的负债。
Declaration of dividends reduces the retained earnings portion of the owners' equity of the corporation and creates a liability called dividends Payable.
实收资本占股东权益的比例趋势小幅下降，应付股利占可供股东分配的比率很稳定，在20%左右；
Ratio of issued capital to equity decrease in a narrow range. Share interest due to pay account 20% stable to asset which could be distribute.
实收资本占股东权益的比例趋势小幅下降，应付股利占可供股东分配的比率很稳定，在20%左右；
Ratio of issued capital to equity decrease in a narrow range. Share interest due to pay account 20% stable to asset which could be distribute.
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