discount on capital stock
英 [ˈdɪskaʊnt ɒn ˈkæpɪtl stɒk]
美 [ˈdɪskaʊnt ɑːn ˈkæpɪtl stɑːk]
股本折价
双语例句
- If a corporation for less than par issues stock, the account Discount on Capital Stock should be debited for the difference between the issuance price and the par value.
如果公司以低于面值的价格发行股票，发行价格与面值的差额需借记股本折价账户。