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.
现在有些国家的股市的股票面值确实还不统一。
It is true that face values of the stocks of some countries are not unified.
由于持股计划股票面值骤降，公司养老金也崩溃了。
Its pensions crumbled as the value of the stock plan shares plunged.
交易条款尚未披露，但伯克希尔·哈撒韦公司透露，愿意支付和韦斯科公司股票面值相等的价格。
Terms were not disclosed, but Berkshire said it would be willing to pay an amount equal to the book value of Wesco's stock.
有些州允许公司发行没有标明票面值或设定价值的股票。
Some states allow corporations to issue stock without designating a par or stated value.
十送十的股票分割将使每股的票面值减少一半，但是它将不改变任何账户的余额。
A 2-for-1 stock split will reduce the par value per share by one-half, but it will not change the dollar balance of any account.
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.
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.
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