另一种选择是破产基础，即根据可以立即出售的资产来设定价值。
The alternative is a break-up basis, which sets values according to what the assets could be sold for immediately.
你为自己设定价值。
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.
然而，股票股利将导致股利的面值或设定价值从留存收益账户转入普通股账户。
The stock dividend, however, will cause a transfer from the Retained Earnings account to the Common Stock account equal to the par or stated value of the dividend shares.
一个公司可以通过分割其股票增加发行在外的普通股股数，并成比例降低每股票面价值或设定价值。
A corporation may split its stock by increasing the number of outstanding shares of common stock and reducing the par or stated value per share in proportion.
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。
For no-par stock with a stated value, an appropriate title-for example, paid-in capital in excess of stated value - describes the difference.
如果是这样的话，银行贷款组合的实际价值就远远低于其设定价值，而应对潜在损失的准备金也不够。
If so, their loan portfolios are worth far less than the stated values, and reserves taken against possible losses are inadequate.
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.
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