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。

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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。

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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。

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And its shares on the Tokyo Stock Exchange--which split 300-to-1 in February--have more than doubled over the past year.

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Oh, did we mention the first thing they did with their stock was split it 25-to-1? 25 to freaking 1, man!

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The results are adjusted for a 2-for-1 stock split that occurred on May 20.

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