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.
贴现票据：指按面值折扣发行的票据(即短期或中期的债券)。
Discount note: note (i. e. short - or medium-term bond) issued at a discount from its face 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。
Discount bond: bond selling at a price less than its par value.
应用推荐