It rarely makes sense to buy at that high a price for them to be satisfied with being paid off only at par (the full value of the bond).
以这么高的价格买进，让他们满足于只按票面价值(债券的全部价值)偿付，几乎没有什么意义。
If the price is more than par, or apremium, the current yield is less than the bond's interest rate.
如果价格超过了票面价格，或者附加了额外费用，当前收益要少于债券的利率。
It rarely makes sense to buy at that high a price for them to be satisfied with being paid off only at par [the full value of the bond].
有银行家说，“对他们来说，以高价买入企业债券是没有任何意义的，他们只满足于以债券面值的价格买入。”
For income in negotiable securities, the taxable amount of income shall be determined on par value and market price.
所得为有价证券的，根据票面价格和市场价格核定应纳税所得额。
A bond or preferred stock which is selling at a price equal its face (or par) value.
指的是债券或优先股按照等同于面值的价格出售。
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。
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。
Par value: refers to the original issue of a bond at full price.
票面价值：债券按面价发行的价值。
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。
Discount bond: bond selling at a price less than its par value.
还本时付息债券，按票面值付息债券以低于票面价值的价格发行的债券。
Bonds issued at par or at the price of face value.
指按平价或面值发行的债券。
Two reasons that a bond's price will differ from par at its coupon reset date.
有两个理由使得在票面利率重设日，债券的价格和面值不同。
Two reasons that a bond's price will differ from par at its coupon reset date.
有两个理由使得在票面利率重设日，债券的价格和面值不同。
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