{"id":119394,"date":"2026-03-02T14:20:01","date_gmt":"2026-03-02T14:20:01","guid":{"rendered":"https:\/\/www.europesays.com\/ee\/119394\/"},"modified":"2026-03-02T14:20:01","modified_gmt":"2026-03-02T14:20:01","slug":"dividendide-maksmise-otsuse-tuhistamine-kuidas-see-raamatupidamises-kajastada","status":"publish","type":"post","link":"https:\/\/www.europesays.com\/ee\/119394\/","title":{"rendered":"Dividendide maksmise otsuse t\u00fchistamine: kuidas see raamatupidamises kajastada?"},"content":{"rendered":"<p>        <img width=\"1200\" height=\"675\" src=\"https:\/\/www.europesays.com\/ee\/wp-content\/uploads\/2026\/03\/77c1ee9603f747ecd822b8f3fd2f97f4.jpg\" class=\"img-fluid wp-post-image\" alt=\"\" itemprop=\"thumbnailUrl\" data-zoom-src=\"https:\/\/www.europesays.com\/ee\/wp-content\/uploads\/2026\/03\/77c1ee9603f747ecd822b8f3fd2f97f4.jpg\" decoding=\"async\" fetchpriority=\"high\"  \/><\/p>\n<p>    Foto: Depositphotos  <\/p>\n<p>              PRO tellijale<\/p>\n<p>K\u00fcsimus: Ettev\u00f5ttel on bilansis \u00fcleval 5-aasta tagune dividendin\u00f5ue. Dividendide v\u00e4ljakuulutamisel tehti kanne:<\/p>\n<p>D: Eelmiste perioodide jaotamata kasum<br \/>K: Dividendin\u00f5ue<br \/>D: Tulumaksu kulu<br \/>K: Ettev\u00f5tte tulumaksu kohustus<\/p>\n<p>Kuna turg muutus, siis dividende v\u00e4ljakuulutamise aastal v\u00e4lja ei makstud ja n\u00fc\u00fcd soovivad omanikud dividendidest loobuda. Kas raamatupidamises tehakse vastupidine kanne? Kas aastaaruandes tuleb siis kasumiaruandesse reale tulumaks + summa? V\u00f5i toimub k\u00f5ik l\u00e4bi eelmiste perioodide jaotamata kasumi konto?\u00a0Kuidas see kanne peaks olema?<\/p>\n<p class=\"text-center haas small\">See lugu on PRO tellijatele.<\/p>\n<ul class=\"small pl-4\">\n<li>Ligip\u00e4\u00e4s PRO portaalidele (RMP, \u00c4ri, DigiPro, Rikas ja E-kaubandus).<\/li>\n<li>\u00dcle 2000 raamatupidaja t\u00f6\u00f6ks vajaliku jooksvalt ajakohastatud t\u00f6\u00f6riista, juhendi ja n\u00f5uande (sealhulgas \u00fcle 50 abitabeli).<\/li>\n<li class=\"WPT7ge\">RMP toimetuse <a href=\"https:\/\/rmp.geenius.ee\/koolituskalender\/valdkonnad\/koolitusfirmad\/rmp-eesti\/\" target=\"_blank\" rel=\"noopener nofollow\">korraldatud koolitustele<\/a> soodustus v\u00e4hemalt 25 eurot.<\/li>\n<li class=\"WPT7ge\">Ligip\u00e4\u00e4su Geeniuse seitsme teemaportaali tasulisele sisule.<\/li>\n<li class=\"WPT7ge\">Ajakirjade Autoleht, Autoleht Ekstra ja Digi artiklite lugemis\u00f5igust veebis.<\/li>\n<li class=\"WPT7ge\">Ajakirja Digi paberv\u00e4ljaannet. Selle saamiseks saada palun oma aadress aadressile <a href=\"https:\/\/rmp.geenius.ee\/cdn-cgi\/l\/email-protection\" class=\"__cf_email__\" data-cfemail=\"493d2c252520092e2c2c27203c3a672c2c\" rel=\"nofollow noopener\" target=\"_blank\">[email\u00a0protected]<\/a>. Paberajakirja saad tellida ainult Eesti aadressile.<\/li>\n<\/ul>\n<p class=\"text-center haas small pb-4 mb-0\">Soovid maksta arvega, teha hulgitellimuse v\u00f5i otsid teistsugust tellimust?<br \/>\n              <a href=\"https:\/\/rmp.geenius.ee\/tellimine\/\" rel=\"nofollow noopener\" target=\"_blank\">K\u00f5ik tellimisv\u00f5imalused leiad siit.<\/a>\n          <\/p>\n<p class=\"mb-2\">Telli finantsvaldkonna uudised oma postkasti! Kolmap\u00e4eviti saadetav RMP N\u00e4dalakiri sisaldab raamatupidamise, maksunduse ja t\u00f6\u00f6\u00f5iguse uudiseid, spetsialistide artikleid, seadusemuudatusi, n\u00f5uandeid jpm.<\/p>\n<p>                    <img width=\"400\" height=\"379\" src=\"https:\/\/www.europesays.com\/ee\/wp-content\/uploads\/2025\/11\/fb51a5997136b6a5e7241366060c27f8.jpg\" class=\"img-fluid align-self-center\" alt=\"\" decoding=\"async\" loading=\"lazy\"  \/><\/p>\n<p class=\"pais rmp\">Samal teemal<\/p>\n<p>          <a href=\"https:\/\/rmp.geenius.ee\/raamatupidamine\/raamatupidamine-yldiselt\/kuidas-votta-osauhingust-omanikutulu\/\" rel=\"nofollow noopener\" target=\"_blank\"><\/p>\n<p>                <img width=\"360\" height=\"203\" src=\"https:\/\/www.europesays.com\/ee\/wp-content\/uploads\/2026\/03\/39545c115d90ba3f49158648cf56e828-360x203.jpg\" class=\"img-fluid wp-post-image\" alt=\"Kuidas v\u00f5tta osa\u00fchingust omanikutulu?\" itemprop=\"thumbnailUrl\" decoding=\"async\" loading=\"lazy\"  \/>              <\/p>\n<p>          <\/a><\/p>\n<p>          <a href=\"https:\/\/rmp.geenius.ee\/raamatupidamine\/raamatupidamine-yldiselt\/valisvaluutas-saadud-dividendide-kajastamine-raamatupidamises\/\" rel=\"nofollow noopener\" target=\"_blank\"><\/p>\n<p>                <img width=\"360\" height=\"203\" src=\"https:\/\/www.europesays.com\/ee\/wp-content\/uploads\/2026\/03\/60d22dcafc52de11ef6bb506d27d42b6-360x203.jpg\" class=\"img-fluid wp-post-image\" alt=\"\" itemprop=\"thumbnailUrl\" decoding=\"async\" loading=\"lazy\"  \/>              <\/p>\n<p>          <\/a><\/p>\n<p>          <a href=\"https:\/\/rmp.geenius.ee\/raamatupidamine\/ylesanded\/muugi-kajastamine-kui-tasumine-ei-toimu-rahas\/\" rel=\"nofollow noopener\" target=\"_blank\"><\/p>\n<p>                <img width=\"360\" height=\"203\" src=\"https:\/\/www.europesays.com\/ee\/wp-content\/uploads\/2026\/03\/38e60be6bd74136db88e8f972f4dde01-360x203.jpg\" class=\"img-fluid wp-post-image\" alt=\"Bartertehingu ehk vahetustehingu kajastamine raamatupidamises\" itemprop=\"thumbnailUrl\" decoding=\"async\" loading=\"lazy\"  \/>              <\/p>\n<p>          <\/a><\/p>\n","protected":false},"excerpt":{"rendered":"Foto: Depositphotos PRO tellijale K\u00fcsimus: Ettev\u00f5ttel on bilansis \u00fcleval 5-aasta tagune dividendin\u00f5ue. Dividendide v\u00e4ljakuulutamisel tehti kanne: D: Eelmiste&hellip;\n","protected":false},"author":2,"featured_media":119395,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_share_on_mastodon":"0"},"categories":[14],"tags":[131,130,52872,55575,55576,37,33,35,34,36,55577],"class_list":["post-119394","post","type-post","status-publish","format-standard","has-post-thumbnail","category-ari","tag-ari","tag-business","tag-dividendid","tag-dividendide-maksmine","tag-dividendide-raamatupidamisarvestus","tag-ee","tag-eesti","tag-eesti-keel","tag-estonia","tag-estonian","tag-raamatupidamislik-kajastamine"],"share_on_mastodon":{"url":"https:\/\/pubeurope.com\/@ee\/116160025280600084","error":""},"_links":{"self":[{"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/posts\/119394","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/comments?post=119394"}],"version-history":[{"count":0,"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/posts\/119394\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/media\/119395"}],"wp:attachment":[{"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/media?parent=119394"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/categories?post=119394"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.europesays.com\/ee\/wp-json\/wp\/v2\/tags?post=119394"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}