The entry to record receipt of a cash dividend consists of a debit to cash and a credit to dividendrevenue.
收到现金股利时所作的分录是：借记现金，贷记股利收入。
2
The revenue from this tax, which would probably be hundreds of billions of dollars per year, could be handed out to citizens as a dividend or used to fund green infrastructure projects.
这项税收每年可能达到数千亿美元，它们可以作为红利发放给公民，或者用于资助绿色基础设施项目。
3
Since dividends do not accrue, they are generally not recognized by the stockholder AS revenue until the dividend check arrives.