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.

股票分割不改变任何分类账账户的余额，因此，在普通日记账中仅通过一个备忘分录记录该业务。

For example, if you can have a decentralized ledger that explains who owns which asset, then why do we need centralized stock exchanges?

例如，如果有一个去中心化账目来解释每个人所拥有的财富，我们将不需要集中式的物品交换。

The stock ledger made by the enterprise itself is used to confirm identity of shareholders. It's also the certificate which proves the ownership of equity of shareholders.

公司的股东名册是由公司制企业自行置备，用于确认股东身份及其所持股权的法律关系凭证。

The Court may summarily order the corporation to permit the director to inspect any and all books and records, the stock ledger and the list of stockholders and to make copies or extracts therefrom.

法庭可以通过简易程序命令公司允许其董事查验任何和所有的账簿和记录、股东名册和股东名单，并进行复制或摘录。