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

• 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。
• 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。
• 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。
• 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。
• 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）。
• 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$12。
• For investors, a common stock's par value is meaningless.
  对于投资者而言，一只普通股的票面价值是没有意义的。
• If a stock has been assigned a par value for accounting purposes, it is usually printed on the face of the stock certificate.
  如果为了会计核算的目的，股票被确定了一个票面价值，通常会打印在股权证上。
• There are trust certificates with a par value of$ 100 each.
  这些是每张票面价值100美元的托拉斯证券。
• 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。