因为股利不应计，股东一般是在收到股利支票时才将其确认为收入。
Since dividends do not accrue, they are generally not recognized by the stockholder AS revenue until the dividend check arrives.
当投资者购买股票时，他们通常期望收到股利，但是他们也希望取得资本利得。
When investors buy stocks, they usually expect to receive a dividend, but they also hope to make a capital gain.
了解在权益法下收到的股利与被投资方收入对投资方的财务报表的影响。
Understand the effects of dividends received and investee income on the financial statements of the investor under the equity method.
双重征税或重复征税，这个概念是指公司在赚得收益时交纳公司所得税；而股东个人收到分配的股利时还要交纳所得税。
The concept of taxing corporate earnings to the corporation when earned, and then again to the Stockholders when these earnings are distributed as dividends.
收到现金股利时所作的分录是：借记现金，贷记股利收入。
The entry to record receipt of a cash dividend consists of a debit to cash and a credit to dividend revenue.
收到现金股利时所作的分录是：借记现金，贷记股利收入。
The entry to record receipt of a cash dividend consists of a debit to cash and a credit to dividend revenue.
应用推荐