面值发行

成员初始认缴股份应按面值发行。

Shares of stock initially subscribed by members shall be issued at par .

联合国第一批邮票于1951年10月24日联合国日以美元面值发行。

The first United Nations stamps were issued in U.S.dollar denominations on United Nations Day , 24 October , in1951 .

其他股份也应按照面值发行，除非理事会在特殊情况下依照第二十八条规定经特别多数投票通过，决定以其他条件发行股份。

Other shares shall be issued at par unless the Board of Governors by a Special Majority vote as provided in Article 28 decides in special circumstances to issue them on other terms .

债券的面值是发行债券的机构承诺偿还的金额。

The face a-mount or par value is the amount that the bond issuer has agreed to repay .

贴现票据：指按面值折扣发行的票据（即短期或中期的债券）。

Discount note : Note ( i.e. short - or medium-term Bond ) issued at a discount from its face value .

投资者购入债券时支付的价格可能高于或低于债券的面值或原始发行价格。

The price investors pay for bonds may be much greater or less than the face amount or the original issuance price .

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。

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 .

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。

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 .

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。

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 .