股利是公司按股东持有股份的比例分配的净收益。股利按支付手段不同，主要分为现金股利、财产股利、负债股利、股票股利等4种，目前，上市公司最普遍使用的是现金股利和股票股利。下面探讨的是股票股利及其发放、接受双方企业的账务处理方法。一、股票股利股票股利，是指用增发 Dividend is the net profit distributed by the company according to the proportion of shares held by the shareholders. Dividend payments by means of different, divided into cash dividends, property dividends, debt dividends, stock dividends and other 4, at present, the most common use of listed companies is cash dividends and stock dividends. The following discussion is the stock dividends and their payment, acceptance of the accounting treatment of both companies. First, the stock dividend Stock dividend, refers to the issuance of additional