par value

英 [pɑː(r) ˈvæljuː]

美 [pɑːr ˈvæljuː]

面值，票面价值；名义价值，平价

经济

英英释义

noun

• the value of a security that is set by the company issuing it
  Synonym:face valuenominal value

双语例句

• 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。
• Bonds authorized Bonds shall be accounted for at par value.
  发行债券时，应当按债券的面值记帐。
• 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。
• I would expect that some form of restructuring of the Greek debt is inevitable, whereby bondholders will see a percentage subtracted from the par value of the assets.
  我预计，某种形式的希腊债务重组将不可避免，届时债券持有人将看到资产相对于面值出现一定百分比的缩水。
• If the business is terminated, the preferred stock is entitled to payment in full of its par value or a higher stated liquidation value before any payment is made on the common stock.
  企业一旦停止经营，优先股有权要求在普通股支付之前，全额支付其票面值或较高的设定清算价值。
• The effect of the seventh transaction is a$ 10 increase of common stock, and a$ 20 increase of paid-in capital in excess of par value, resulting in a$ 100 cash inflows.
  第七笔经济业务的效果是，普通股增加了10美元，超面值缴入资本增加了20美元，并导致了100美元的现金流入。
• 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。
• Capital contributed in excess of par value;
  超面值缴入股本；
• No par value allows the Board of Directors to decide each time shares are issued what the price per share will be.
  在没有规定票面价值时，公司董事会得以在每次发行股票时决定每股的价格。
• If a stock has been assigned a par value for accounting purposes, it is usually printed on the face of the stock certificate.
  如果为了会计核算的目的，股票被确定了一个票面价值，通常会打印在股权证上。