Legal analysis: others invest in the company to get dividends, and the accounting method is as follows: when the company quits; Borrow: profit distribution-dividend payable; Loan: dividend payable; When the company transfers money; Borrow: dividend payable; Loan: bank deposit. Accounting, also known as accounting practice, refers to the process of accounting treatment, generally from the beginning of filling in vouchers to the end of preparing statements. The whole process from the beginning of bookkeeping to settlement and all the links in it are called bookkeeping, which refers to the process of accounting treatment, generally from the beginning of filling in vouchers to the end of preparing statements, also known as accounting practice. The accounting process of the company is as follows: audit according to various original vouchers transferred by the cashier, and prepare accounting vouchers after the audit is correct. Register all kinds of subsidiary ledger according to accounting vouchers. At the end of the month, make accounting vouchers for accrual, amortization and carry-forward, summarize all accounting vouchers, prepare a summary table of accounting vouchers, and register the general ledger according to the summary table of accounting vouchers. Check out and check the accounts. Ensure that the accounts and certificates are consistent, the accounts are consistent, and the accounts are consistent. Prepare accounting statements with accurate figures and complete contents, and analyze and explain them. Bind accounting vouchers into volumes and keep them properly.
Legal basis: Article 34 of the Company Law of People's Republic of China (PRC), shareholders receive dividends in proportion to their paid-in capital contribution; When the company increases its capital, shareholders have the priority to subscribe for the capital contribution in proportion to the paid-in capital contribution. Except that all shareholders agree not to pay dividends according to the proportion of capital contribution or not to subscribe for capital contribution in priority.