Cash dividends, reduce retained earnings and become a current liability when declared.

现金股利，在宣布时将减少保留盈利并成为一项流动负债。

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Declaration of dividends reduces the retained earnings portion of the owners' equity of the corporation and creates a liability called dividends Payable.

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。

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Today's entrepreneurs don't have to make it a family affair: There are stadiums full of lawyers, accountants and planners buzzing about GRATs (grantor retained annuity trusts), FLPs (family limited partnerships), LLCs (limited liability companies) and CRTs (charitable remainder trusts).

FORBES: It's Never Too Early