公司普通股、赢余及保留赢余的账面值。

The book value of a company's common stock, surplus and retained surplus.

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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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