Translate the following sentence into English. “股票股利是公司按普通股股东持股比例分配新增股份。”
A、Stock dividend is a term used to describe a distribution of unadditional shares of stock to a company’s stockholders in proportion to their present holdings.
B、Stock dividend is a term used to describe a distribution of additional shares of stock to a company’s stockholders in proportion to their present holdings.
C、Dividend is a term used to describe a distribution of additional shares of stock to a company’s stockholders in proportion to their present holdings.
D、None of the above.