中文：

中报高送转是指上市公司在中期报告公布的时候，同时进行高比例的送股和转增股本。其中，“送股”是指将公司的利润以股息的形式分配给股东，而“转增股本”则是指将公司的资本公积金转化为股份，以增加公司的注册资本。

中报高送转是一种常见的股市现象，通常被视为一种积极的信号。这是因为在中期报告公布的时候，公司已经完成了上半年的经营业绩，并且有一定的利润积累。此时进行高比例的送股和转增股本，可以增加公司的股本规模，同时也可以提高公司的每股净资产和每股收益，从而吸引更多的投资者关注和购买该公司的股票。

然而，需要注意的是，中报高送转并不是一种保证收益的方式。虽然它可能会吸引更多的投资者关注和购买该公司的股票，但是投资者的收益取决于公司的经营业绩和股票市场的整体表现。因此，投资者在进行投资决策时，需要综合考虑公司的基本面情况、行业前景、市场走势等多方面因素。

总的来说，中报高送转是一种常见的股市现象，它可能会吸引更多的投资者关注和购买该公司的股票。但是投资者在进行投资决策时，需要综合考虑公司的基本面情况、行业前景、市场走势等多方面因素。

英文：

"High dividend and stock split" refers to an intermediate report published by an listed company that announces a high proportion of dividends and stock dividends simultaneously. "Dividends" refer to the distribution of a company's profits to shareholders in the form of dividends, while "stock dividends" refer to the conversion of a company's capital reserves into shares to increase the company's registered capital.

High dividend and stock split is a common phenomenon in the stock market, usually seen as a positive signal. This is because when the intermediate report is announced, the company has completed its operating performance for the first half of the year and has a certain amount of profit accumulation. At this time, high-ratio dividends and stock dividends can increase the company's share capital, as well as improve the company's net asset value per share and earnings per share, thus attracting more investors to focus on and buy the company's shares.

However, it should be noted that high dividend and stock split is not a guaranteed way to make profits. Although it may attract more investors to focus on and buy the company's shares, investors' returns depend on the company's operating performance and the overall performance of the stock market. Therefore, when making investment decisions, investors need to comprehensively consider the company's fundamental situation, industry prospects, market trends and other factors.

In general, high dividend and stock split is a common phenomenon in the stock market that may attract more investors to focus on and buy the company's shares. However, when making investment decisions, investors need to comprehensively consider the company's fundamental situation, industry prospects, market trends and other factors.