债券的维持费用成为重新发行的股票的帐面价值。
The carrying amount of the bonds becomes the book value of the newly issued stock.
认购： 申请购买新发行的股票、债券或其他证券。
Subscribe: To apply to buy shares, bonds other securities that have been newly issued.
对于一家大公司来说，投资银行往往同意保证以规定价格购买其新发行的股票。
For a large company, an investment banker agrees to guarantee the purchase of a new stock issue at a set price.
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