The stock ledger made by the enterprise itself is used to confirm identity of shareholders. It's also the certificate which proves the ownership of equity of shareholders.

公司的股东名册是由公司制企业自行置备，用于确认股东身份及其所持股权的法律关系凭证。

youdao

His point was that making money for shareholders of a liquor company comes up short when the big ledger is finally calculated.

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