<p><span style='color: rgb(0, 0, 0); font-family: "Helvetica Neue", Helvetica, "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei", Arial, sans-serif; font-size: 14px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; background-color: rgb(255, 255, 255); text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; display: inline !important; float: none;'>A.借：应付股利 　　贷：银行存款</span> </p>

<p>B.借：应付股利贷：利润分配&mdash;&mdash;</p>

<p><br></p><p>应付现金股利或利润 &nbsp;不进行任何账务处理</p>

<p>借：利润分配&mdash;&mdash;应付现金股利或利润贷：应付股利</p>