Paying cash dividends will not change the proportional relationship between the shares held by shareholders, so the statement of option A is incorrect; The amount of cash dividend payment will directly affect the retained earnings of the enterprise, and then affect the share of shareholders' equity, so the capital structure of the enterprise has changed after the cash dividend distribution, and the statement of option B is correct; At present, the method of property dividend is rarely used in Chinese company practice, but it is not prohibited by law, so the statement of option C is incorrect; Bonds held by other enterprises belong to the property of enterprises, and dividend distribution by using bonds held by other enterprises belongs to property dividend distribution, so the statement of option D is incorrect.