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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The Stock Dividend to be Distributed account is not a liability, because there is no obligation to distribute cash or any other asset.

股票股息被SD分配不是一个责任，因为那里是没有义务派发现金或任何其他资产。

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In the meantime, you can lower your tax exposure by using a tax-deferred account to hold dividend-paying stocks, avoiding unnecessary trades and offseting realized capital gains with realized losses.

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Longer term, Kleinbard suggests keeping high-dividend-paying stocks in a separate, all-cash account that has no margin loans, thus keeping the shares off-limits to shorts.

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If you do wish to account for this, enter the value of the dividend payment with a negative sign on the date a stock goes ex-dividend, and add the number back in when the dividend is received.

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