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

• 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。
• 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。
• 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。
• 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。
• 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。
• 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。
• 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。
• 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。
• 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。