no-par stock with stated value [金融] 无面值股票的宣称价值
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 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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