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Cash Dividends
Payments made by a company to its shareholders from its profits or reserves, typically in the form of cash.
Dividends Payable
liabilities representing the amount of dividends declared by a company's board but not yet paid to shareholders.
Accounts Payable
Money owed by a company to its creditors for goods and services that have been received but not yet paid for.
Accrual Basis
An accounting method where revenues and expenses are recorded when they are earned or incurred, regardless of when cash transactions happen.
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