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標題: 關於 LCCI 既Proposed Dividend [打印本頁]

作者: stanleytam    時間: 2009-6-2 03:24 PM     標題: 關於 LCCI 既Proposed Dividend

琴日睇LCCI 08既PP,竟然見到PROPOSED DIVIDEND寫係CURRENT LIABILITIES,
但係係CE已經表明唔可以寫係CURRENT LIABILITIES,而係寫係RESERVE
我問牙SIR,佢話都係放係RESERVE
但9問D師兄,就叫我放係CURRENT LIABILITIES
唔知大家點睇呢?

[ 本帖最後由 Ronald_Chui 於 2009-6-2 09:54 PM 編輯 ]
作者: kevin922    時間: 2009-6-2 03:50 PM

proposed dividend 係可以under reserve or current liabilities 的
若directors已經向股東講左話(declare)會發dividend, declared amount既dividend 就會under current liabilities。因為當director declare 左會發dividend 佢就有obligatioin 去發該股息。year end 時候若果仍未發放的話,該股息就當作liabilities

若director只是propose to 發股息 而未向大眾股東發消息(即未declare) then 該股息則不需當作liabilities, 相反 會under reserve
作者: stanleytam    時間: 2009-6-2 04:04 PM

呢個AL先教?
作者: catter_kir    時間: 2009-6-2 04:13 PM

CE:
我係舊d 年分既marking 見到擺落current liabilities
而近年既marking已經變左落reserve

lcci 就唔清楚..不過俾我會跟CE做法
作者: kevin922    時間: 2009-6-2 04:18 PM

其實係ce教得唔清唔楚吧=.=
作者: citidic2005    時間: 2009-6-2 04:43 PM

之前ce的確係曾將propose dividends放係current liabilities既
不過依家ce就要將propose dividends放係reserve到

但係lcci冇改到, 所以佢既propose dividends就要放係current liabilities到




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