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
- 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。 - 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。 - 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。 - 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。 - 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。 - 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 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。 - 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 call price is usually slightly higher than the par value of the stock. If the share can be bought, it is said to be at a discount.
赎回价格一般比股票的面值稍高。如果股票的市价低于面值者,叫贴水。 - 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)。