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。
• Many shares have a par value of say$ 1 but a market value of$ 12.
  许多份额有言$1但市场价值面值的$12。
• 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。
• Added net worth gained not through operations but usually through the sale of stock above par value or acquisition of another company.
  不是通过营运而通常通过出售超过面值的股票或并购其他公司而获得的净利润。
• 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。
• 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 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。
• 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）。
• 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。
• 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。