이익배당시 회계처리

<P></P> <P>아래의 회계처리 사례를 참고하시길 바랍니다.</P> <P> </P> <P>회계처리</P> <P class=style1>(1) 현금배당, 주식배당<BR>· ㈜경리코리아는 2009/3/20 회사는 주주총회결의로 현금배당 2,000,000, 주식배당 1,000,000을 결의 하고 이익준비금은 <BR>현금배당의 1/10을 적립하기로 하였다.<BR>· 2009/4/20 결의한 배당금을 주주(법인으로 가정)에게 지급하였다.</P> <P class=style1>① 2008.12.31 결산시<BR>분개없음</P> <P class=style1>② 2009.3.20 주주총회일 <TABLE cellSpacing=0 cellPadding=0 width=540> <TBODY> <TR> <TD background=http://www.klkorea.net/template/img/n_kltemp_img27.gif> <DIV align=center><SPAN class=style13>차   변</SPAN></DIV></TD> <TD width=1> <IMG height=29 src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fwww.klkorea.net%2Ftemplate%2Fimg%2Fn_kltemp_img29.gif" width=1></TD> <TD background=http://www.klkorea.net/template/img/n_kltemp_img27.gif> <DIV align=center><SPAN class=style13>대   변</SPAN></DIV></TD> <TD width=4> <IMG height=29 src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fwww.klkorea.net%2Ftemplate%2Fimg%2Fn_kltemp_img28.gif" width=4></TD></TR></TBODY></TABLE> <TABLE cellSpacing=1 cellPadding=1 width=540 bgColor=#bfbfbf border=0> <TBODY> <TR> <TD vAlign=center align=middle bgColor=#ffffff height=20> <TABLE cellSpacing=0 cellPadding=0 width=536> <TBODY> <TR vAlign=center> <TD width=146 height=20> <DIV class=style17 align=left><SPAN class=style18 style="FONT-SIZE: 9pt">   처분전미처분이익잉여금</SPAN></DIV></TD> <TD width=122 bgColor=#f3e4d1 height=20> <DIV class=style17 align=right><SPAN class=style18 style="FONT-SIZE: 9pt">3,200,000   </SPAN></DIV></TD> <TD width=134 height=20> <DIV class=style17 align=left><SPAN class=style18 style="FONT-SIZE: 9pt">   미지급배당금</SPAN></DIV></TD> <TD width=134 bgColor=#f3e4d1 height=20> <DIV class=style17 align=right><SPAN class=style18 style="FONT-SIZE: 9pt">2,000,000   </SPAN></DIV></TD></TR> <TR vAlign=center> <TD width=146 height=20> <DIV class=style17 align=left><SPAN class=style18 style="FONT-SIZE: 9pt">  </SPAN></DIV></TD> <TD width=122 bgColor=#f3e4d1 height=20> <DIV class=style17 align=right><SPAN class=style18 style="FONT-SIZE: 9pt">  </SPAN></DIV></TD> <TD width=134 height=20> <DIV class=style17 align=left><SPAN class=style18 style="FONT-SIZE: 9pt">   미교부주식배당금</SPAN></DIV></TD> <TD width=134 bgColor=#f3e4d1 height=20> <DIV class=style17 align=right><SPAN class=style18 style="FONT-SIZE: 9pt"> 1,000,000   </SPAN></DIV></TD></TR> <TR vAlign=center> <TD width=146 height=20> <DIV class=style17 align=left><SPAN class=style18 style="FONT-SIZE: 9pt">  </SPAN></DIV></TD> <TD width=122 bgColor=#f3e4d1 height=20> <DIV class=style17 align=right><SPAN class=style18 style="FONT-SIZE: 9pt">  </SPAN></DIV></TD> <TD width=134 height=20> <DIV class=style17 align=left><SPAN class=style18 style="FONT-SIZE: 9pt">   이익준비금</SPAN></DIV></TD> <TD width=134 bgColor=#f3e4d1 height=20> <DIV class=style17 align=right><SPAN class=style18 style="FONT-SIZE: 9pt">200,000   </SPAN></DIV></TD></TR></TBODY></TABLE></TD></TR></TBODY></TABLE><SPAN class=style1>* 현금배당시는 자본금의 1/2에 달할 때까지 반드시 현금배당액의 10%이상을 이익준비금으로 적립해야 한다.</SPAN></P> <P class=style1><SPAN class=style1>③ 2009.4.20 배당금 지급시</SPAN> <TABLE cellSpacing=0 cellPadding=0 width=540> <TBODY> <TR> <TD background=http://www.klkorea.net/template/img/n_kltemp_img27.gif> <DIV align=center><SPAN class=style13>차   변</SPAN></DIV></TD> <TD width=1> <IMG height=29 src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fwww.klkorea.net%2Ftemplate%2Fimg%2Fn_kltemp_img29.gif" width=1></TD> <TD background=http://www.klkorea.net/template/img/n_kltemp_img27.gif> <DIV align=center><SPAN class=style13>대   변</SPAN></DIV></TD> <TD width=4> <IMG height=29 src="https://img1.daumcdn.net/relay/cafe/original/?fname=http%3A%2F%2Fwww.klkorea.net%2Ftemplate%2Fimg%2Fn_kltemp_img28.gif" width=4></TD></TR></TBODY></TABLE> <TABLE cellSpacing=1 cellPadding=1 width=540 bgColor=#bfbfbf border=0> <TBODY> <TR> <TD vAlign=center align=middle bgColor=#ffffff height=20> <TABLE cellSpacing=0 cellPadding=0 width=536> <TBODY> <TR vAlign=center> <TD width=134 height=20> <DIV class=style17 align=left><SPAN class=style18 style="FONT-SIZE: 9pt">   미지급배당금</SPAN></DIV></TD> <TD width=134 bgColor=#f3e4d1 height=20> <DIV class=style17 align=right><SPAN class=style18 style="FONT-SIZE: 9pt">2,000,000   </SPAN></DIV></TD> <TD width=134 height=20> <DIV class=style17 align=left><SPAN class=style18 style="FONT-SIZE: 9pt">   현금</SPAN></DIV></TD> <TD width=134 bgColor=#f3e4d1 height=20> <DIV class=style17 align=right><SPAN class=style18 style="FONT-SIZE: 9pt">2,000,000   </SPAN></DIV></TD></TR> <TR vAlign=center> <TD width=134 height=20> <DIV class=style17 align=left><SPAN class=style18 style="FONT-SIZE: 9pt">   미교부주식배당금</SPAN></DIV></TD> <TD width=134 bgColor=#f3e4d1 height=20> <DIV class=style17 align=right><SPAN class=style18 style="FONT-SIZE: 9pt"> 1,000,000   </SPAN></DIV></TD> <TD width=134 height=20> <DIV class=style17 align=left><SPAN class=style18 style="FONT-SIZE: 9pt">   자본금</SPAN></DIV></TD> <TD width=134 bgColor=#f3e4d1 height=20> <DIV class=style17 align=right><SPAN class=style18 style="FONT-SIZE: 9pt">1,000,000   </SPAN></DIV></TD></TR></TBODY></TABLE></TD></TR></TBODY></TABLE><SPAN class=style1>* 법인주주에게 배당금을 지급하는 경우에는 원천징수를 하지 않는다.<BR>* 개인주주에게 배당금을 지급하는 경우(주식배당,현금배당 모두 원천징수 대상임) 원천징수세율 : 소득세 14%, 주민세 1.4%(=14% * 10%)</SPAN></P> <P><SPAN class=style1><SPAN class=style1></SPAN></SPAN> <DIV id=v_3 style="DISPLAY: none"> </DIV> <DIV id=v_4 style="DISPLAY: none"> </DIV> <DIV id=v_5 style="DISPLAY: none"> </DIV></P> <DIV class=txc-textbox style="BORDER-RIGHT: #79a5e4 3px double; PADDING-RIGHT: 10px; BORDER-TOP: #79a5e4 3px double; PADDING-LEFT: 10px; PADDING-BOTTOM: 10px; BORDER-LEFT: #79a5e4 3px double; PADDING-TOP: 10px; BORDER-BOTTOM: #79a5e4 3px double; BACKGROUND-COLOR: #dbe8fb"> <P style="TEXT-ALIGN: center"><SPAN style="FONT-FAMILY: SDWebKSDdorae"><FONT color=#e31600><SPAN style="FONT-SIZE: 10pt">보다 자세한 내용을 알고자 한다면?</SPAN></FONT></SPAN><SPAN style="FONT-SIZE: 10pt"> </SPAN><SPAN style="FONT-SIZE: 10pt"> </SPAN></P> <P style="TEXT-ALIGN: center"><SPAN style="FONT-FAMILY: HYfox"><SPAN style="FONT-SIZE: 14pt"><STRONG><A title="[http://www.klkorea.net]로 이동합니다." href="http://www.klkorea.net/" target=_blank><FONT color=#800080>경리코리아(www.klkorea.net)</FONT></A></STRONG></SPAN></SPAN></P></DIV> <P> </P>