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。
• 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。
• 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。
• I would expect that some form of restructuring of the Greek debt is inevitable, whereby bondholders will see a percentage subtracted from the par value of the assets.
  我预计，某种形式的希腊债务重组将不可避免，届时债券持有人将看到资产相对于面值出现一定百分比的缩水。
• 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。
• Capital contributed in excess of par value;
  超面值缴入股本；
• 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）。
• 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 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。
• 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。