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.
这些股份将有面值吗？
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.
在资产负债表中，不同类型的股票(各种优先股和普通股)的面值或设定价值要分开列示，从这些股份上收到的超出额或不足额也应如此。
In the balance sheet, the par values or stated values of different forms of stock (preferred, common) are shown separately, as is any excess or deficiency received for the shares.
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.
其他股份也应按照面值发行，除非理事会在特殊情况下依照第二十八条规定经特别多数投票通过，决定以其他条件发行股份。
Other shares shall be issued at par unless the Board of Governors by a special Majority vote as provided in Article 28 decides in special circumstances to issue them on other terms.
其他股份也应按照面值发行，除非理事会在特殊情况下依照第二十八条规定经特别多数投票通过，决定以其他条件发行股份。
Other shares shall be issued at par unless the Board of Governors by a special Majority vote as provided in Article 28 decides in special circumstances to issue them on other terms.
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