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.
这些股份将有面值吗？
对有面值的股票来说，这些差额分别称为溢价和折价，但股份很少折价发行。
These differences are called premium and discount, respectively, for par value stock. However, shares are rarely issued at a discount.
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