{"id":967,"date":"2018-06-01T08:34:46","date_gmt":"2018-06-01T08:34:46","guid":{"rendered":"http:\/\/elblogdelcontador.com\/?p=967"},"modified":"2020-02-06T21:06:08","modified_gmt":"2020-02-07T02:06:08","slug":"registro-contable-de-la-distribucion-de-dividendos","status":"publish","type":"post","link":"https:\/\/elblogdelcontador.com\/registro-contable-de-la-distribucion-de-dividendos\/","title":{"rendered":"Registro Contable de la Distribuci\u00f3n de Dividendos"},"content":{"rendered":"\n\n<div class=\"kk-star-ratings kksr-auto kksr-align-center kksr-valign-top\"\n    data-payload='{&quot;align&quot;:&quot;center&quot;,&quot;id&quot;:&quot;967&quot;,&quot;slug&quot;:&quot;default&quot;,&quot;valign&quot;:&quot;top&quot;,&quot;ignore&quot;:&quot;&quot;,&quot;reference&quot;:&quot;auto&quot;,&quot;class&quot;:&quot;&quot;,&quot;count&quot;:&quot;67&quot;,&quot;legendonly&quot;:&quot;&quot;,&quot;readonly&quot;:&quot;&quot;,&quot;score&quot;:&quot;4.7&quot;,&quot;starsonly&quot;:&quot;&quot;,&quot;best&quot;:&quot;5&quot;,&quot;gap&quot;:&quot;4&quot;,&quot;greet&quot;:&quot;Califica este post&quot;,&quot;legend&quot;:&quot;4.7\\\/5 - (67 votos)&quot;,&quot;size&quot;:&quot;24&quot;,&quot;title&quot;:&quot;Registro Contable de la Distribuci\\u00f3n de Dividendos&quot;,&quot;width&quot;:&quot;129.6&quot;,&quot;_legend&quot;:&quot;{score}\\\/{best} - ({count} {votes})&quot;,&quot;font_factor&quot;:&quot;1.25&quot;}'>\n            \n<div class=\"kksr-stars\">\n    \n<div class=\"kksr-stars-inactive\">\n            <div class=\"kksr-star\" data-star=\"1\" style=\"padding-right: 4px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"2\" style=\"padding-right: 4px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"3\" style=\"padding-right: 4px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"4\" style=\"padding-right: 4px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"5\" style=\"padding-right: 4px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n    <\/div>\n    \n<div class=\"kksr-stars-active\" style=\"width: 129.6px;\">\n            <div class=\"kksr-star\" style=\"padding-right: 4px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 4px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 4px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 4px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 4px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n    <\/div>\n<\/div>\n                \n\n<div class=\"kksr-legend\" style=\"font-size: 19.2px;\">\n            4.7\/5 - (67 votos)    <\/div>\n    <\/div>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\">\u00a1Hola! \u00bfcomo est\u00e1s?, espero que bien; en esta oportunidad deseo hablarte sobre el Registro Contable de la Distribuci\u00f3n de Dividendos.<\/span><\/p>\n<p><script async=\"\" src=\"\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js\"><\/script><br \/>\n<!-- bloque sidebar 13092017 --><br \/>\n<ins class=\"adsbygoogle\" style=\"display: block;\" data-ad-client=\"ca-pub-5920268374504036\" data-ad-slot=\"4257423687\" data-ad-format=\"auto\" data-full-width-responsive=\"true\"><\/ins><br \/>\n<script><br \/>\n(adsbygoogle = window.adsbygoogle || []).push({});<br \/>\n<\/script><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\">Omar y \u00bfQu\u00e9 son dividendos?<\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\">Son beneficios, que son parte de las Utilidades de una empresa, que se entregan a los accionistas. Podr\u00edamos decir que son una forma de remuneraci\u00f3n a los accionistas como due\u00f1os de la Empresa.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\">Omar y \u00bfTodas las empresas est\u00e1n obligadas a distribuir dividendos?<\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\">B\u00e1sicamente para que una empresa reparta Utilidades (Dividendos), primero ha tenido que GENERAR UTILIDADES.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\">Segundo, hay que tener en cuenta que la Distribuci\u00f3n de Dividendos debe ser aprobada por la Junta General de Accionistas.<\/span><\/p>\n<p><script async=\"\" src=\"\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js\"><\/script><br \/>\n<!-- bloque sidebar 13092017 --><br \/>\n<ins class=\"adsbygoogle\" style=\"display: block;\" data-ad-client=\"ca-pub-5920268374504036\" data-ad-slot=\"4257423687\" data-ad-format=\"auto\" data-full-width-responsive=\"true\"><\/ins><br \/>\n<script><br \/>\n(adsbygoogle = window.adsbygoogle || []).push({});<br \/>\n<\/script><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\">\u00bfOmar y tengo que pagar un Impuesto si me dan Dividendos?<\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\">Claro que si. Si percibes Dividendos o cualquier otra forma de distribuci\u00f3n de Utilidades, estar\u00e1s afecto a un Impuesto del 5% (\u00daltimo P\u00e1rrafo del Art\u00edculo 52-A de la Ley del Impuesto a la Renta)<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\">CASO PR\u00c1CTICO<\/span><\/strong><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\">La Empresa Transporte Mabel SAC, ha obtenido una Utilidad Neta del Ejercicio&nbsp; 2017 (Despu\u00e9s de Impuesto a la Renta), de S\/170,000.00. Mediante Junta General de Accionistas del d\u00eda 29 de Mayo del 2018; se acord\u00f3 la Distribuci\u00f3n de Dividendos entre sus 2 socios el Importe de S\/70,000.00; sabiendo que los porcentajes de Participaci\u00f3n en la empresa de los socios es el siguiente: Socio A = 60%&nbsp; y Socio B = 40%.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\">Efectuar los Registros Contables respectivos<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; font-family: verdana, geneva, sans-serif;\"><strong>Primero:<\/strong> Calculamos la Distribuci\u00f3n de Dividendos seg\u00fan su participaci\u00f3n Social y Calculamos el Impuesto a los Dividendos.<\/span><\/p>\n<p><script async=\"\" src=\"\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js\"><\/script><br \/>\n<!-- bloque sidebar 13092017 --><br \/>\n<ins class=\"adsbygoogle\" style=\"display: block;\" data-ad-client=\"ca-pub-5920268374504036\" data-ad-slot=\"4257423687\" data-ad-format=\"auto\" data-full-width-responsive=\"true\"><\/ins><br \/>\n<script><br \/>\n(adsbygoogle = window.adsbygoogle || []).push({});<br \/>\n<\/script><\/p>\n<figure id=\"attachment_968\" aria-describedby=\"caption-attachment-968\" style=\"width: 985px\" class=\"wp-caption alignnone\"><a href=\"https:\/\/www.innovaschools.edu.pe\/lp\/lanzamiento-admision-2019\/?gclid=CjwKCAjw_IPcBRAjEiwAl44QkbaDFbhzB6sfaN1Z8wWSCtTOfyzAIke4gKBkfzXydM6qhFC_nsMvzxoCB2wQAvD_BwE\"><img decoding=\"async\" class=\"wp-image-968 size-full\" src=\"http:\/\/elblogdelcontador.com\/wp-content\/uploads\/2018\/06\/Calculo-de-la-Distribucion-de-Dividendos.jpg\" alt=\"\" width=\"985\" height=\"357\"><\/a><figcaption id=\"caption-attachment-968\" class=\"wp-caption-text\">Calculo de la Distribuci\u00f3n de Dividendos<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\"><strong>Segundo:<\/strong> Una vez que hemos realizado los C\u00e1lculos respectivos, realizamos los asientos Contables.<\/span><\/p>\n<figure id=\"attachment_969\" aria-describedby=\"caption-attachment-969\" style=\"width: 1180px\" class=\"wp-caption alignnone\"><a href=\"https:\/\/www.innovaschools.edu.pe\/lp\/lanzamiento-admision-2019\/?gclid=CjwKCAjw_IPcBRAjEiwAl44QkbaDFbhzB6sfaN1Z8wWSCtTOfyzAIke4gKBkfzXydM6qhFC_nsMvzxoCB2wQAvD_BwE\"><img decoding=\"async\" class=\"wp-image-969 size-full\" src=\"http:\/\/elblogdelcontador.com\/wp-content\/uploads\/2018\/06\/Asiento-1-dividendos.jpg\" alt=\"\" width=\"1180\" height=\"641\"><\/a><figcaption id=\"caption-attachment-969\" class=\"wp-caption-text\">Asiento Contable sobre el acuerdo de dividendos<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\"><strong>Tercero:<\/strong> Por ultimo, registramos el Pago de los Dividendos a cada socio, seg\u00fan su participaci\u00f3n social.<\/span><\/p>\n<p><script async=\"\" src=\"\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js\"><\/script><br \/>\n<!-- bloque sidebar 13092017 --><br \/>\n<ins class=\"adsbygoogle\" style=\"display: block;\" data-ad-client=\"ca-pub-5920268374504036\" data-ad-slot=\"4257423687\" data-ad-format=\"auto\" data-full-width-responsive=\"true\"><\/ins><br \/>\n<script><br \/>\n(adsbygoogle = window.adsbygoogle || []).push({});<br \/>\n<\/script><\/p>\n<figure id=\"attachment_970\" aria-describedby=\"caption-attachment-970\" style=\"width: 1202px\" class=\"wp-caption alignnone\"><a href=\"https:\/\/www.innovaschools.edu.pe\/lp\/lanzamiento-admision-2019\/?gclid=CjwKCAjw_IPcBRAjEiwAl44QkbaDFbhzB6sfaN1Z8wWSCtTOfyzAIke4gKBkfzXydM6qhFC_nsMvzxoCB2wQAvD_BwE\"><img decoding=\"async\" class=\"wp-image-970 size-full\" src=\"http:\/\/elblogdelcontador.com\/wp-content\/uploads\/2018\/06\/Asiento-2-Pago-dividendos.jpg\" alt=\"\" width=\"1202\" height=\"559\"><\/a><figcaption id=\"caption-attachment-970\" class=\"wp-caption-text\">Asiento sobre el Pago dividendos<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\">Muy agradecido por el tiempo que te tomas para leer este blog. Si te pareci\u00f3 interesante, comp\u00e1rtela con tus amigos en las redes sociales. Un abrazo!<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\"><strong>CPCC Omar Jovany Panta Chero<\/strong><a href=\"http:\/\/www.elblogdelcontador.com\/\">&nbsp;(wwww.elblogdelcontador.com)<\/a><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\">S\u00edguenos en:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\"><strong>Facebook<\/strong>:&nbsp;<a href=\"https:\/\/www.facebook.com\/elblogdelcontador\/\">El Blog del Contador Peruano<\/a><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\"><strong>Twitter:&nbsp;<\/strong>&nbsp;<a href=\"https:\/\/twitter.com\/ElBlogcontador?lang=es\">@ElBlogcontador<\/a><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana, geneva, sans-serif; font-size: 12pt;\"><strong>Canal YouTube:<\/strong>&nbsp;<a href=\"https:\/\/www.youtube.com\/channel\/UCUQ9rCd2XzOX1Vg_RcAVYPA?view_as=subscriber\">El Blog del Contador Peruano<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00a1Hola! \u00bfcomo est\u00e1s?, espero que bien; en esta oportunidad deseo hablarte sobre el Registro Contable de la Distribuci\u00f3n de Dividendos. Omar y \u00bfQu\u00e9 son dividendos? Son beneficios, que son parte de las Utilidades de una empresa, que se entregan a los accionistas. Podr\u00edamos decir que son una forma de remuneraci\u00f3n a los accionistas como due\u00f1os [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":2815,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[126,82],"tags":[280,281,84],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v21.2 (Yoast SEO v21.9.1) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Registro Contable de la Distribuci\u00f3n de Dividendos<\/title>\n<meta name=\"description\" content=\"\u00a1Hola! \u00bfcomo est\u00e1s?, espero que bien; en esta oportunidad deseo hablarte sobre el Registro Contable de la Distribuci\u00f3n de Dividendos. Omar y \u00bfQu\u00e9 son dividendos?\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/elblogdelcontador.com\/registro-contable-de-la-distribucion-de-dividendos\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Registro Contable de la Distribuci\u00f3n de Dividendos\" \/>\n<meta property=\"og:description\" content=\"\u00a1Hola! \u00bfcomo est\u00e1s?, espero que bien; en esta oportunidad deseo hablarte sobre el Registro Contable de la Distribuci\u00f3n de Dividendos. Omar y \u00bfQu\u00e9 son dividendos?\" \/>\n<meta property=\"og:url\" content=\"https:\/\/elblogdelcontador.com\/registro-contable-de-la-distribucion-de-dividendos\/\" \/>\n<meta property=\"og:site_name\" content=\"El Blog del Contador Peruano\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/El-Blog-del-Contador-Peruano-1363477787092922\/\" \/>\n<meta property=\"article:author\" content=\"#\" \/>\n<meta property=\"article:published_time\" content=\"2018-06-01T08:34:46+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2020-02-07T02:06:08+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/elblogdelcontador.com\/wp-content\/uploads\/2018\/06\/Registro-Contable-de-la-Distribuci\u00f3n-de-Dividendos.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"809\" \/>\n\t<meta property=\"og:image:height\" content=\"513\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Omar Panta\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@ElBlogcontador\" \/>\n<meta name=\"twitter:site\" content=\"@ElBlogcontador\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Omar Panta\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/elblogdelcontador.com\/registro-contable-de-la-distribucion-de-dividendos\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/elblogdelcontador.com\/registro-contable-de-la-distribucion-de-dividendos\/\"},\"author\":{\"name\":\"Omar Panta\",\"@id\":\"https:\/\/elblogdelcontador.com\/#\/schema\/person\/5525911a9219611f35f6abe2d7df022d\"},\"headline\":\"Registro Contable de la Distribuci\u00f3n de Dividendos\",\"datePublished\":\"2018-06-01T08:34:46+00:00\",\"dateModified\":\"2020-02-07T02:06:08+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/elblogdelcontador.com\/registro-contable-de-la-distribucion-de-dividendos\/\"},\"wordCount\":393,\"commentCount\":53,\"publisher\":{\"@id\":\"https:\/\/elblogdelcontador.com\/#organization\"},\"keywords\":[\"DISTRIBUCION DE DIVIDENDOS\",\"DISTRIBUCION DE UTILIDADES\",\"ESTUDIO TRIBUTARIO\"],\"articleSection\":[\"Contable\",\"Tributario\"],\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/elblogdelcontador.com\/registro-contable-de-la-distribucion-de-dividendos\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/elblogdelcontador.com\/registro-contable-de-la-distribucion-de-dividendos\/\",\"url\":\"https:\/\/elblogdelcontador.com\/registro-contable-de-la-distribucion-de-dividendos\/\",\"name\":\"Registro Contable de la Distribuci\u00f3n de Dividendos\",\"isPartOf\":{\"@id\":\"https:\/\/elblogdelcontador.com\/#website\"},\"datePublished\":\"2018-06-01T08:34:46+00:00\",\"dateModified\":\"2020-02-07T02:06:08+00:00\",\"description\":\"\u00a1Hola! \u00bfcomo est\u00e1s?, espero que bien; en esta oportunidad deseo hablarte sobre el Registro Contable de la Distribuci\u00f3n de Dividendos. Omar y \u00bfQu\u00e9 son dividendos?\",\"breadcrumb\":{\"@id\":\"https:\/\/elblogdelcontador.com\/registro-contable-de-la-distribucion-de-dividendos\/#breadcrumb\"},\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/elblogdelcontador.com\/registro-contable-de-la-distribucion-de-dividendos\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/elblogdelcontador.com\/registro-contable-de-la-distribucion-de-dividendos\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\/\/elblogdelcontador.com\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Registro Contable de la Distribuci\u00f3n de Dividendos\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/elblogdelcontador.com\/#website\",\"url\":\"https:\/\/elblogdelcontador.com\/\",\"name\":\"El Blog del Contador Peruano\",\"description\":\"El Blog del Contador Peruano, nace para ayudar y\/o aportar a los diferentes estudiantes y profesionales de la carrera Contable, aprender\u00e9mos mucho mediante las experiencias que impartan y los posibles casos que podamos resolver por medio de sus consultas.\",\"publisher\":{\"@id\":\"https:\/\/elblogdelcontador.com\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/elblogdelcontador.com\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"es\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/elblogdelcontador.com\/#organization\",\"name\":\"El Blog del Contador Peruano\",\"url\":\"https:\/\/elblogdelcontador.com\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\/\/elblogdelcontador.com\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/elblogdelcontador.com\/wp-content\/uploads\/2020\/02\/El-blog-del-contador-logo.png\",\"contentUrl\":\"https:\/\/elblogdelcontador.com\/wp-content\/uploads\/2020\/02\/El-blog-del-contador-logo.png\",\"width\":544,\"height\":180,\"caption\":\"El Blog del Contador Peruano\"},\"image\":{\"@id\":\"https:\/\/elblogdelcontador.com\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/El-Blog-del-Contador-Peruano-1363477787092922\/\",\"https:\/\/twitter.com\/ElBlogcontador\",\"https:\/\/pe.linkedin.com\/in\/omar-jovany-panta-chero-25313756\",\"https:\/\/www.youtube.com\/channel\/UCUQ9rCd2XzOX1Vg_RcAVYPA\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/elblogdelcontador.com\/#\/schema\/person\/5525911a9219611f35f6abe2d7df022d\",\"name\":\"Omar Panta\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\/\/elblogdelcontador.com\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/54f49735e1ab171f67e5b3a65b42f240?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/54f49735e1ab171f67e5b3a65b42f240?s=96&d=mm&r=g\",\"caption\":\"Omar Panta\"},\"description\":\"Contador Publico Colegiado - Emprendedor y Conferencista Hola! soy Omar Jovany Panta Chero, Contador Publico, egresado de la Universidad Nacional Pedro Ruiz Gallo \u2026\",\"sameAs\":[\"http:\/\/elblogdelcontador.com\",\"#\",\"\\\"\"],\"url\":\"https:\/\/elblogdelcontador.com\/author\/o-panta\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Registro Contable de la Distribuci\u00f3n de Dividendos","description":"\u00a1Hola! \u00bfcomo est\u00e1s?, espero que bien; en esta oportunidad deseo hablarte sobre el Registro Contable de la Distribuci\u00f3n de Dividendos. Omar y \u00bfQu\u00e9 son dividendos?","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/elblogdelcontador.com\/registro-contable-de-la-distribucion-de-dividendos\/","og_locale":"es_ES","og_type":"article","og_title":"Registro Contable de la Distribuci\u00f3n de Dividendos","og_description":"\u00a1Hola! \u00bfcomo est\u00e1s?, espero que bien; en esta oportunidad deseo hablarte sobre el Registro Contable de la Distribuci\u00f3n de Dividendos. Omar y \u00bfQu\u00e9 son dividendos?","og_url":"https:\/\/elblogdelcontador.com\/registro-contable-de-la-distribucion-de-dividendos\/","og_site_name":"El Blog del Contador Peruano","article_publisher":"https:\/\/www.facebook.com\/El-Blog-del-Contador-Peruano-1363477787092922\/","article_author":"#","article_published_time":"2018-06-01T08:34:46+00:00","article_modified_time":"2020-02-07T02:06:08+00:00","og_image":[{"width":809,"height":513,"url":"https:\/\/elblogdelcontador.com\/wp-content\/uploads\/2018\/06\/Registro-Contable-de-la-Distribuci\u00f3n-de-Dividendos.jpg","type":"image\/jpeg"}],"author":"Omar Panta","twitter_card":"summary_large_image","twitter_creator":"@ElBlogcontador","twitter_site":"@ElBlogcontador","twitter_misc":{"Escrito por":"Omar Panta","Tiempo de lectura":"2 minutos"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/elblogdelcontador.com\/registro-contable-de-la-distribucion-de-dividendos\/#article","isPartOf":{"@id":"https:\/\/elblogdelcontador.com\/registro-contable-de-la-distribucion-de-dividendos\/"},"author":{"name":"Omar Panta","@id":"https:\/\/elblogdelcontador.com\/#\/schema\/person\/5525911a9219611f35f6abe2d7df022d"},"headline":"Registro Contable de la Distribuci\u00f3n de Dividendos","datePublished":"2018-06-01T08:34:46+00:00","dateModified":"2020-02-07T02:06:08+00:00","mainEntityOfPage":{"@id":"https:\/\/elblogdelcontador.com\/registro-contable-de-la-distribucion-de-dividendos\/"},"wordCount":393,"commentCount":53,"publisher":{"@id":"https:\/\/elblogdelcontador.com\/#organization"},"keywords":["DISTRIBUCION DE DIVIDENDOS","DISTRIBUCION DE UTILIDADES","ESTUDIO TRIBUTARIO"],"articleSection":["Contable","Tributario"],"inLanguage":"es","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/elblogdelcontador.com\/registro-contable-de-la-distribucion-de-dividendos\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/elblogdelcontador.com\/registro-contable-de-la-distribucion-de-dividendos\/","url":"https:\/\/elblogdelcontador.com\/registro-contable-de-la-distribucion-de-dividendos\/","name":"Registro Contable de la Distribuci\u00f3n de Dividendos","isPartOf":{"@id":"https:\/\/elblogdelcontador.com\/#website"},"datePublished":"2018-06-01T08:34:46+00:00","dateModified":"2020-02-07T02:06:08+00:00","description":"\u00a1Hola! \u00bfcomo est\u00e1s?, espero que bien; en esta oportunidad deseo hablarte sobre el Registro Contable de la Distribuci\u00f3n de Dividendos. Omar y \u00bfQu\u00e9 son dividendos?","breadcrumb":{"@id":"https:\/\/elblogdelcontador.com\/registro-contable-de-la-distribucion-de-dividendos\/#breadcrumb"},"inLanguage":"es","potentialAction":[{"@type":"ReadAction","target":["https:\/\/elblogdelcontador.com\/registro-contable-de-la-distribucion-de-dividendos\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/elblogdelcontador.com\/registro-contable-de-la-distribucion-de-dividendos\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/elblogdelcontador.com\/"},{"@type":"ListItem","position":2,"name":"Registro Contable de la Distribuci\u00f3n de Dividendos"}]},{"@type":"WebSite","@id":"https:\/\/elblogdelcontador.com\/#website","url":"https:\/\/elblogdelcontador.com\/","name":"El Blog del Contador Peruano","description":"El Blog del Contador Peruano, nace para ayudar y\/o aportar a los diferentes estudiantes y profesionales de la carrera Contable, aprender\u00e9mos mucho mediante las experiencias que impartan y los posibles casos que podamos resolver por medio de sus consultas.","publisher":{"@id":"https:\/\/elblogdelcontador.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/elblogdelcontador.com\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"es"},{"@type":"Organization","@id":"https:\/\/elblogdelcontador.com\/#organization","name":"El Blog del Contador Peruano","url":"https:\/\/elblogdelcontador.com\/","logo":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/elblogdelcontador.com\/#\/schema\/logo\/image\/","url":"https:\/\/elblogdelcontador.com\/wp-content\/uploads\/2020\/02\/El-blog-del-contador-logo.png","contentUrl":"https:\/\/elblogdelcontador.com\/wp-content\/uploads\/2020\/02\/El-blog-del-contador-logo.png","width":544,"height":180,"caption":"El Blog del Contador Peruano"},"image":{"@id":"https:\/\/elblogdelcontador.com\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/El-Blog-del-Contador-Peruano-1363477787092922\/","https:\/\/twitter.com\/ElBlogcontador","https:\/\/pe.linkedin.com\/in\/omar-jovany-panta-chero-25313756","https:\/\/www.youtube.com\/channel\/UCUQ9rCd2XzOX1Vg_RcAVYPA"]},{"@type":"Person","@id":"https:\/\/elblogdelcontador.com\/#\/schema\/person\/5525911a9219611f35f6abe2d7df022d","name":"Omar Panta","image":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/elblogdelcontador.com\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/54f49735e1ab171f67e5b3a65b42f240?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/54f49735e1ab171f67e5b3a65b42f240?s=96&d=mm&r=g","caption":"Omar Panta"},"description":"Contador Publico Colegiado - Emprendedor y Conferencista Hola! soy Omar Jovany Panta Chero, Contador Publico, egresado de la Universidad Nacional Pedro Ruiz Gallo \u2026","sameAs":["http:\/\/elblogdelcontador.com","#","\""],"url":"https:\/\/elblogdelcontador.com\/author\/o-panta\/"}]}},"_links":{"self":[{"href":"https:\/\/elblogdelcontador.com\/wp-json\/wp\/v2\/posts\/967"}],"collection":[{"href":"https:\/\/elblogdelcontador.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/elblogdelcontador.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/elblogdelcontador.com\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/elblogdelcontador.com\/wp-json\/wp\/v2\/comments?post=967"}],"version-history":[{"count":0,"href":"https:\/\/elblogdelcontador.com\/wp-json\/wp\/v2\/posts\/967\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/elblogdelcontador.com\/wp-json\/wp\/v2\/media\/2815"}],"wp:attachment":[{"href":"https:\/\/elblogdelcontador.com\/wp-json\/wp\/v2\/media?parent=967"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/elblogdelcontador.com\/wp-json\/wp\/v2\/categories?post=967"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/elblogdelcontador.com\/wp-json\/wp\/v2\/tags?post=967"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}