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
- 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。 - 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。 - Most shares have a par value of$ 1.
多数股票的面值是1元。 - 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。 - 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 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。 - 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 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。 - 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。
