The effect of the seventh transaction is a$ 10 increase of common stock, and a$ 20 increase of paid-in capital in excess of par value, resulting in a$ 100 cash inflows. 第七笔经济业务的效果是,普通股增加了10美元,超面值缴入资本增加了20美元,并导致了100美元的现金流入。
Stock dividend and stock split differ in that stock dividend shifts an amount from retained earnings to paid-in capital, leaving the par value per share unchanged while a stock split affects no account balances whatsoever. 股票股利和股票分割的差别在于:股票股利将留存收益的金额转移到缴入资本之中,每股面值不变,而股票分割并不影响帐户余额。