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

• 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。
• 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。
• 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。
• Discount Bond: Bond selling at a price less than its par value.
  还本时付息债券，按票面值付息债券以低于票面价值的价格发行的债券。
• 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。
• The par value system had the wonderful advantage of keeping the currencies stable and predictable, a great help to international investors, traders, and travellers, but over the years it also developed a number of disadvantages.
  该平价制度对维护各国货币稳定有着惊异的好处，对国际投资商贸易商和旅游者好处更大。但多年以后，该制度也暴露了许多缺点。
• 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。
• 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。
• 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；
• Most shares have a par value of$ 1.
  多数股票的面值是1元。