转增股本是指公司将资本公积转化为股本，转增股本并没有改变股东的权益。但却增加了股本规模，因而客观结果与送红股相似。通俗地讲，就是用资本公积金向股东转送股票。
股票股利与资本金转增股本形式存在明显的替代性。
The stock dividends and the capital in cash extension increases the capital stock form existence obvious vicariousness.
本文以每股分红送转、每股税后股利、每股红股、每股转增股本四个指标衡量公司股利分配的水平，以它们的标准差衡量公司股利分配的稳定性。
I use four indexes to measure the stability of dividend policies including the standard deviation of total dividend, cash dividend, stock dividend and the reserve transferred to common shares.
以股本溢价计入的资本公积金、未分配利润（税后）转增注册资本的，须提交会计师事务所出具的验资报告。
Premium charged equity to fund the capital, undistributed profits (after tax) Zhuanzeng registered capital, accounting firms are required to submit the report issued capital.
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