Examlex
Evaluate.
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Dividends Payable
Dividends payable are a liability on a company's balance sheet representing the amount of dividends that the company has declared but has not yet paid out to its shareholders.
Dividends Expense
The sum distributed from a portion of a company's earnings to its shareholders; often associated with preference shares.
Common Stock Dividend Distributable
Stockholders’ equity account that accumulates a stock dividend that has been declared but not yet issued and distributed.
Paid-in Capital
The amount of money that a company has received from shareholders in exchange for shares of stock.
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