... par value capital stock 面值股份 no-par value stock 股票 non-par value stock 无面值股票 ...
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no-par-value capital stock 无面值股票 ; 无面值肥肉份
par-value capital stock 面额股本 ; 有面值股票
For no-par stock with a stated value, an appropriate title-for example, paid-in capital in excess of stated value - describes the difference.
对无面值但有设定价值的股票来说，则要用诸如“超过设定价值的缴入资本”等相应的名称来表述。
When stock is sold for more than par value, the Additional Paid-in Capital account is credited for the excess of selling price over par .
当股票高于面值销售时，超过面值的销售价格需贷记超面值缴入股本账户。
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。
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