When this "no-par" stock is issued, the entire issue price is credited to the Capital Stock account and is viewed as legal capital not subject to withdrawal. 当这种“无面值”股票发行时,整个发行价格贷记股本账户并作为法定资本不得提用。
The stock of a corporation may be either common or preferred and par or no-par. 公司的股票或为普通股,或为优先股,或有面值,或无面值。
For no-par stock with a stated value, an appropriate title-for example, paid-in capital in excess of stated value-describes the difference. 对无面值但有设定价值的股票来说,则要用诸如“超过设定价值的缴入资本”等相应的名称来表述。