1、Lesson one,Chapter9 Retained Earnings,Chapter9 Retained Earnings,Part Words and Phrases(P144),一、Glossary 词汇表 aggregate 'ærit adj. 合计的 cumulative 'kju:mjultiv adj.累积的 declared dividends 已宣告（发放）的股利 declaration date 宣告日 board of directors 董事会 record date 登记日 payment date 支付日 stock dividend
2、 股票股利、cash dividend 现金股利 in proportion to 按的比例 Example: distribute the dividend to each shareholder in proportion to the number of shares held. percentage ownership 所有权比例,Part Words and Phrases,capitalize vt.资本化 Example: paying stock dividend sometimes is called capitalizing retained earnings. split
3、 劈开、分割 stock split 股票分割 appropriate pruprieit 平常意思：合适的 专业意思：vt.拨款 retained earnings appropriated 拨定留存收益、已指定用途的留存收益 dividend payment 支付股利 footnote 脚注、附注 contractual obligation 契约责任 resolution 平常意思：解决、决心。 专业意思：决议 statement of retained earnings 留存收益表,Part Words and Phrases,二、Additional Words (1)pro rat
4、a pru'reit =proportionate按比例的 Example: A stock dividend is a distribution of the corporations own stock on a pro rata basis. (2)general journal entry:普通日记账分录，即分录。 (3)working capital:营运资金,Part Content Explanation,the outline of the Part ：cash dividendstock dividendTransaction Entry stock splitapp
5、ropriation Content Explanation Reading Text Intensively,Part Content Explanation,一、Transaction Entry： 1、Cash Dividend At the declaration date：Dr. Dividends Cr. Dividends PayableAt the end of each year：Dr. Retained EarningsCr. Dividends At the payment date：Dr. Dividends Payable Cr. Cash 注：Dividend账户类
6、似于“利润分配应付股利”Retained Earnings类似于“利润分配未分配利润”,Part Content Explanation,按中国企业会计准则，现金股利的分录如下： （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、Stock dividend： Declaration：Dr. Retained Earnings 14 000Cr. Stock Dividends to Be Issued 10 000Paid-in capital in excess of par value 4 000 Distribution：Dr. Stock Dividends to Be Issued 10 000Cr. Common Stock 10 000,按照中国企业会计准则，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,
