像大比例股票股利一样，股票分割的目的是大量降低普通股的市价，以使投资者购买更多的股票。

As with a large stock dividend, the purpose of a stock split is to reduce substantially the market price of the common stock, with the intent of making the stock more affordable to investors.

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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。

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.

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