par value
英 [pɑː(r) ˈvæljuː]
美 [pɑːr ˈvæljuː]
面值，票面价值；名义价值，平价
英英释义
noun
- the value of a security that is set by the company issuing it
双语例句
- Stable but adjustable par value variable daily limit
稳定但可调整的平价可调整的每日价格限幅 - If a corporation for less than par issues stock, the account Discount on Capital Stock should be debited for the difference between the issuance price and the par value.
如果公司以低于面值的价格发行股票，发行价格与面值的差额需借记股本折价账户。 - Stock dividend and stock split differ in that stock dividend shifts an amount from retained earnings to paid-in capital, leaving the par value per share unchanged while a stock split affects no account balances whatsoever.
股票股利和股票分割的差别在于：股票股利将留存收益的金额转移到缴入资本之中，每股面值不变，而股票分割并不影响帐户余额。 - For investors, a common stock's par value is meaningless.
对于投资者而言，一只普通股的票面价值是没有意义的。 - A 2-for-1 stock split will reduce the par value per share by one-half, but it will not change the dollar balance of any account.
十送十的股票分割将使每股的票面值减少一半，但是它将不改变任何账户的余额。 - Stock with no par value specified kin the corporate charter or on the stock certificate.
在公司契约章程或股票上没有票面金额的股票。 - Added net worth gained not through operations but usually through the sale of stock above par value or acquisition of another company.
不是通过营运而通常通过出售超过面值的股票或并购其他公司而获得的净利润。 - The face a-mount or par value is the amount that the bond issuer has agreed to repay.
债券的面值是发行债券的机构承诺偿还的金额。 - Many shares have a par value of say$ 1 but a market value of$ 12.
许多份额有言$1但市场价值面值的$12。 - Understand the terminology of long-term debt including par value, stated versus effective interest rate, discounts, premiums, and mortgages.
理解长期负债的相关术语，如面值、面利率与有效利率、现、价以及抵押等。