... split column journal 专栏日记帐 split ledger account 分割分类帐户 split the cost 分担成本 ...
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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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