财务管理专业英语 教学课件 ppt 作者 崔刚主编 Chpter 9.pptxVIP

g10byzw 主编9.1　The Basic Theory of Dividend Policy9.2　Dividend Policy9.3　Dividend Payment Pattern9.1　The Basic Theory of Dividend Policy9.1.1　Profit Distribution Steps9.1.2　Payment Procedures9.1.3　Dividend Theory9.1.1　Profit Distribution StepsAccording to China’s 《Company Law》 regulation, company carried out the distribution of profit involved in earned surplus and dividend. The steps of profit distribution are as follows:(1)Cover the loss.(2)Withdraw legal earned surplus reserve. (3)Withdraw free surplus reserves. (4)Distribute stockholder (investors) dividend (profit).(1)Cover the loss.The c