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股票拆细又叫股票分割。它与股票股利不同,当公司发放股票股利时,每股股票的面额并未减少,而股票拆细则使股票的面额减少。股票拆细的目的主要是为了使面额减小以吸引更多的投资者购买股票。从会计处理上看、当企业股票拆细时,股份数增加,每股的票面价值减少,但股本不变。企业所持有的盈余额没有减少,并且股东在企业中所占的比例地位也没有改变。股票拆细一般以兑换比例来表达,如2比1、3比1等。2比1意味着股东所持有的一股将变
Stock subdivision is also called stock split. Unlike stock dividends, when a company issues stock dividends, the denomination of each stock does not decrease, while stock split causes a decrease in the denomination of the stock. The main purpose of the stock split is to reduce the denomination to attract more investors to buy stocks. From the accounting point of view, when the corporate stock subdivision, the number of shares increased, the nominal value of each share reduced, but the same share capital. There is no reduction in the amount of earnings held by the business and the share of shareholders in the business has not changed. Stock subdivision generally expressed in exchange ratio, such as 2 to 1 than 3 to 1. 2 to 1 means that a share held by shareholders will change