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。 - 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。 - 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。 - 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。 - A 2-for-1 stock split will reduce the par value per share by one-half, but it will not change the dollar balance of any account.
十送十的股票分割将使每股的票面值减少一半，但是它将不改变任何账户的余额。 - Par value, therefore, may be regarded as minimum cushion of equity capital existing for the protection of creditors.
因此，票面价值可以被看作是现存权益资本保护债权人的最低缓冲器。 - 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。 - Coupon rate refers to the annual interest rate as a percentage of the par value of a bond.
息票率指债券的年利率，相当于债券面值的某个百分比。 - Most shares have a par value of$ 1.
多数股票的面值是1元。 - 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。