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

• 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。
• 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。
• 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 class and par value of the shares and the number of shares represented;
  股票种类、票面金额及代表的股份数；
• 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）。
• 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。
• 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。
• 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。
• 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。
• Discount Bond: Bond selling at a price less than its par value.
  还本时付息债券，按票面值付息债券以低于票面价值的价格发行的债券。