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. 那些股票索价高于面值。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。
Capital stock issued voting non-equity share capital 已发行股本,已发行股份有表决权的非产权股份资本
The "basic" type of capital stock issued by every corporation often is called common stock. 每个公司发行股本的“基本”类型通常称为普通股。
No fractional shares of Party B's capital stock will be issued upon conversion of the Loan. 在转化贷款期间乙方的任何零星股份都不得发行。
When the corporation sells capital stock and delivers stock certificates to the stockholders, the stock is said to be issued. 一旦公司售出股本,并向其持有者发出股权证,即为发行股票。