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。 - 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。 - 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。 - 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。 - 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）。 - There are trust certificates with a par value of$ 100 each.
这些是每张票面价值100美元的托拉斯证券。 - 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。 - Name of funds: longyuan securities investment funds; par value for each unit fundsfund units: rmb1.00.
基金名称：隆元证券投资基金每份基金单位面值：1.00元。 - 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。 - 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。