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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公司的股票或为普通股，或为优先股，或有面值，或无面值。

The stock of a corporation may be either common or preferred and par or no-par.

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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.

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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.

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