对有面值的股票来说,这些差额分别称为溢价和折价,但股份很少折价发行。
These differences are called premium and discount, respectively, for par value stock. However, shares are rarely issued at a discount.
在发行有面值的股票时,不管发行价格高于或低于票面值,按发行股份的票面值贷记股本账户。
When par value stock is issued, the Capital stock account is credited with the par value of the shares issued, regardless of whether the issuance price is more or less than par.
在发行有面值的股票时,不管发行价格高于或低于票面值,按发行股份的票面值贷记股本账户。
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.
股票的市场价值很少与其面值有任何关系。
The market value of the stock seldom bears any relationship to its par value.
股票的市场价值很少与其面值有任何关系。
The market value of the stock seldom bears any relationship to its par value.
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