Borrow: profit distribution-undistributed profit;
Loan: Turn the profits payable into profits.
Borrow: profits payable;
Loan: bank deposit.
Parent company:
Debit: dividends receivable,
Loan: investment income,
Debit: bank deposit,
Credit: Dividends receivable.
After the subsidiary (legal person) makes profits, it can only distribute the profits to the parent company after paying taxes.