A stock split

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。

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。

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。