A stock split does not change the balance of any ledger account; consequently, the transaction may be recorded merely by a memorandum entry in the general journal.

股票分割不改变任何分类账账户的余额，因此，在普通日记账中仅通过一个备忘分录记录该业务。

youdao

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.

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。

youdao

The stock is up 43% so far this year and 30 times its price 7 years ago, on a split-adjusted basis.

今年迄今该股累计涨43%，在经拆股调整后基础上，其股价目前是7年前的30倍。

youdao

Just like Berkshire, Fairfax doesn't pay dividends and never does a stock split.

FORBES: Faux Buffett

Herein are three reasons why we as investors want Apple to keep their cash and, if anything, simply do a stock split.

FORBES: Confidence in Apple's Cash Management

Yumeshin failed to block Japan Engineering's defences of a stock split and an equity warrant issue, but the Tokyo District Court laid down reassuring criteria for their use: that they must not simply be in the board's self-interest, and that they are subject to shareholders' approval.

ECONOMIST: Suddenly, shareholders are beginning to matter