The stock dividend, however, will cause a transfer from the Retained Earnings account to the Common Stock account equal to the par or stated value of the dividend shares.
然而，股票股利将导致股利的面值或设定价值从留存收益账户转入普通股账户。
The corporate charter authorizes the corporation to issue and all sell shares of stock, or transfer the ownership, to enable the corporation to raise money.
公司营业执照授权发行和销售股票，认购公司的所有权为司筹措资金。
The empirical result shows that some variables, such as eps, capacity, equity, and controlling ratio of shareholder, have obvious effect in stock dividend and transfer of reserve to common shares.
实证结果显示上市公司每股收益、送转能力指标、股本规模、控股股东持股比例等对上市公司的送转股有较大的影响。
应用推荐