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。
Stock with no par value specified kin the corporate charter or on the stock certificate. 在公司契约章程或股票上没有票面金额的股票。