GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW) | ||||||
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09:46 Jul 24, 2014 |
Russian to English translations [PRO] Bus/Financial - Accounting / Бухгалтерский баланс | |||||||
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| Selected response from: Jack Doughty United Kingdom Local time: 22:37 | ||||||
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Summary of answers provided | ||||
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4 | Dividends due to shareholders |
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4 | shareholders (stockholders) to whom dividends are due |
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3 | Dividends declared / dividends payable |
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Dividends due to shareholders Explanation: It depends if the dividends or distribution of profits have been declared (and passed at the General Shareholders' Meeting), but I assume this is the case. |
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shareholders (stockholders) to whom dividends are due Explanation: * |
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Dividends declared / dividends payable Explanation: Dividends declared These are dividends declared by the board of directors, but not yet paid to shareholders. Dividends payable Dividends payable are dividends that a company's board of directors has declared to be payable to its shareholders. Until such time as the company actually pays the shareholders, the cash amount of the dividend is recorded within a dividends payable account as a current liability. Reference: http://www.accountingtools.com/current-liability Reference: http://www.accountingtools.com/questions-and-answers/what-ar... |
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