上市公司分红方式及其会计处理丁服千目前我国上市公司分红主要采取下列方式：派现金、送红股与配股。派现金是上市公司以现金形式对股东的真实回报；送红股，即上市公司将留存收益或公积金转作股本，发行相应数额的股票，按比例分配给股东；配股是上市公司对老股东按一定... Dividend method of listed companies and accounting treatment Dingfuqian Currently, the dividends of listed companies in China mainly adopt the following methods: sending cash, sending bonus shares and allotment of shares. Sending cash is a real return of listed companies to shareholders in cash; a bonus dividend, that is, a listed company converts retained earnings or public reserve into equity, and issues a corresponding amount of shares to be distributed to shareholders in proportion; the allotment is a certain amount for listed companies to be old shareholders. ...