以下为句子列表：
英文: A stock dividend is a proportional distribution by a corporation of its own stock to its stockholders.
中文: 股票股利是公司将其股票按比例分配给股东的一种股利方式。
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英文: 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.
中文: 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。
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