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
- 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; - 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。 - 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。 - 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。 - 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。 - 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。 - 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。 - Par value: refers to the original issue of a bond at full price.
票面价值:债券按面价发行的价值。 - The percentage is based on the dividend declared divided by the par value, not the share price.
付给优先股参与分红股息这个百分比是股息除以面值(而非股价)。 - 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
