股份制企业发行股票，应当按股票面值作为股本入帐。
Amount of shares issued by a share-holding enterprise shall be accounted for as equity at the face value of the shares issued.
票面价值：债券按面价发行的价值。
Par value: refers to the original issue of a bond at full price.
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.
应用推荐