中文：

应付股利是会计科目的一种，用于核算企业分配给股东的现金股利或利润。应付股利科目的借方记录实际支付的股利金额，贷方记录企业宣告分配的股利金额。当企业宣告分配股利时，应付股利科目需要在借方和贷方之间进行转账，以反映企业与股东之间的资金往来。

在企业的经营活动中，应付股利科目与实收股本科目相对应。实收股本科目用于核算企业实际收到的股东投入的资本。当企业实际收到股东投入的资本时，实收股本科目的借方记录实际收到的资本金额，贷方记录企业宣告发行的股票或股份数量。

应付股利科目与实收股本科目之间的关系可以理解为借贷关系。当企业宣告分配股利时，企业需要从实收股本科目中扣除相应的金额，并将扣除后的余额转入应付股利科目。这样，企业就可以在应付股利科目中核算尚未支付给股东的股利金额。

英文：

Paid-in capital is an accounting item used to calculate and account for the cash dividends or profits distributed to shareholders by the enterprise. The debit side of the paid-in capital account records the actual paid-in capital amount, while the credit side records the declared dividends or profits distributed by the enterprise. When the enterprise declares and distributes dividends or profits, the paid-in capital account needs to be transferred between the debit and credit sides to reflect the capital transactions between the enterprise and shareholders.

In the enterprise's business activities, the paid-in capital account corresponds to the contributed capital account. The contributed capital account is used to calculate and account for the actual received capital invested by shareholders. When the enterprise actually receives the capital invested by shareholders, the debit side of the contributed capital account records the actual received capital amount, while the credit side records the number of shares or shares declared and issued by the enterprise.

The relationship between the paid-in capital account and the contributed capital account can be understood as a borrowing relationship. When the enterprise declares and distributes dividends or profits, the enterprise needs to deduct the corresponding amount from the contributed capital account and transfer the remaining amount to the paid-in capital account. In this way, the enterprise can calculate the amount of dividends or profits not yet paid to shareholders in the paid-in capital account.