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

• 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。
• 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。
• Par value, therefore, may be regarded as minimum cushion of equity capital existing for the protection of creditors.
  因此，票面价值可以被看作是现存权益资本保护债权人的最低缓冲器。
• 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。
• Most shares have a par value of$ 1.
  多数股票的面值是1元。
• 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。
• 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。
• Capital contributed in excess of par value;
  超面值缴入股本；
• The class and par value of the shares and the number of shares represented;
  股票种类、票面金额及代表的股份数；
• 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。