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.
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。
2
The Stock Dividend to be Distributed account is not a liability, because there is no obligation to distribute cash or any other asset.