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。
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。
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