论股份有限公司股票股利的会计处理

ON THE ACCOUNTING TREATMENT OF STOCX DIVIDENDS IN A COMPANY LTD

股票股利不同于现金股利，股票股利的分配不会引起公司资产、负债及股东权益总额的变化。但上市公司现行的会计处理，在股票股利宣告时，扭曲了股东权益总额及流动比率，所披露的信息似有不实之处。为此，就有必要把股票股利与现金股利加以区分，在报表上分别列示。而且，有必要根据其在发行在外股本中的比例来用不同的计价方法。

Stock dividends are different from cash dividends. The distribution of stock dividends does not lead to the changeof assets,liabilities and total shareholders'equities in a company.But the current accouting treatment practised by a quoted company twists the total shareholders' equities and the current ratio when the company declares stock dividendsThere are, some unreal points in the information disclosed.Therefore,it is to make a distinction between stockdividends and cash dividends and list them respectively sheets.It is also necessary for us to abopt different valuation methods according the proportion of stock dividends in the outstanding capital stocks.