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.

 
  • 股票分割不改變任何分類(lèi)賬賬戶(hù)的余額,因此,在普通日記賬中僅通過(guò)一個(gè)備忘分錄記錄該業(yè)務(wù)。
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