A stock split does not change the balance of any ledger account; consequently, the transaction may be recorded merely by a memorandum entry in the general journal.
股票分割不改变任何分类账账户的余额，因此，在普通日记账中仅通过一个备忘分录记录该业务。
As with a large stock dividend, the purpose of a stock split is to reduce substantially the market price of the common stock, with the intent of making the stock more affordable to investors.
像大比例股票股利一样，股票分割的目的是大量降低普通股的市价，以使投资者购买更多的股票。
The stock is up 43% so far this year and 30 times its price 7 years ago, on a split-adjusted basis.
今年迄今该股累计涨43%，在经拆股调整后基础上，其股价目前是7年前的30倍。
The company will also ask investors at a meeting on Oct. 12 to approve a five-for-one stock split.
克鲁特超市将于10月12日邀请投资者召开会议，批准五合一的股票拆分计划。
Meanwhile a newly restored dividend — albeit a measly one penny per share — and a ten-for-one reverse stock split could drag its shares out of the single digits.
新恢复了分红——虽然每股只有1美分——它的十合一的合股使它从低股价中走了出来。
Now, the company has proposed a three-to-one stock split in its quarterly results, which would give each Facebook shareholder two additional, non-voting shares for each single share they already hold.
现在，该公司提出了对该季度业绩三对一的股票分割，这将使每个脸书的股东在其已经持有的单独份额上获得两个额外的，无投票权股份。
A corporation may split its stock by increasing the number of outstanding shares of common stock and reducing the par or stated value per share in proportion.
一个公司可以通过分割其股票增加发行在外的普通股股数，并成比例降低每股票面价值或设定价值。
Split Share Structure makes corporate governance lack of common benefit basis and becomes a significant obstacle of perfect stock market basis system.
股权分置使公司治理缺乏共同的利益基础，成为完善股票市场基础制度的一个重大障碍。
A 2-for-1 stock split will reduce the par value per share by one-half, but it will not change the dollar balance of any account.
十送十的股票分割将使每股的票面值减少一半，但是它将不改变任何账户的余额。
The software is designed for beginners as well as try to enter through the provision of simple forms and a simple split into four parts of the interface for simple management of the stock market.
该软件被设计用于初学者以及尝试通过提供简单输入表格和一个简洁的分割为四个部分的界面进行股票行情简单管理。
A 1% stock dividend is very similar to the 2-for-1 stock split.
一个1%的股票股利与十送十的股票分割十分相似。
There are several explanations to the puzzle of stock split. We think the trading range hypothesis under the background of asymmetric information may be a more reasonable answer.
本文首先在综述有关文献的基础上 ，认为引入信息不对称的交易区间假设能更合理地解释企业拆股的动因 ；
There are several explanations to the puzzle of stock split. We think the trading range hypothesis under the background of asymmetric information may be a more reasonable answer.
本文首先在综述有关文献的基础上 ，认为引入信息不对称的交易区间假设能更合理地解释企业拆股的动因 ；
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