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

• 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。
• 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。
• Stable but adjustable par value variable daily limit
  稳定但可调整的平价可调整的每日价格限幅
• 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。
• 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。
• 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。
• 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。
• 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。
• 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。