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

• 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）。