par value of stock
简明释义
股票票面价值
英英释义
例句
1.The company issued shares with a par value of stock 股票面值 of $1 each.
公司发行的股票每股的par value of stock 股票面值 为1美元。
2.When calculating dividends, the par value of stock 股票面值 is often used as a basis.
在计算股息时,通常以par value of stock 股票面值 作为基础。
3.A company can issue stock with a higher par value of stock 股票面值 to attract more serious investors.
公司可以发行具有更高par value of stock 股票面值 的股票,以吸引更认真的投资者。
4.The par value of stock 股票面值 is typically set at a nominal amount.
股票的par value of stock 股票面值 通常设定为一个名义金额。
5.Investors should be aware that the par value of stock 股票面值 does not reflect its market value.
投资者应当意识到,par value of stock 股票面值 并不反映其市场价值。
作文
The concept of par value of stock is fundamental in the world of finance and investing. It refers to the nominal or face value of a share of stock as stated in the corporate charter. This value is typically set at a very low amount, such as $0.01 or $1.00, and does not necessarily reflect the market value of the stock, which can fluctuate based on supply and demand dynamics. Understanding the par value of stock is crucial for investors and companies alike, as it plays a significant role in various financial calculations and legal requirements.When a company issues shares, the par value of stock represents the minimum price at which these shares can be sold. For example, if a company has a par value of stock of $1.00, it cannot sell its shares for less than this amount. This rule helps protect creditors by ensuring that the company maintains a certain level of equity. However, it is important to note that the par value of stock does not indicate the actual worth of the stock in the market. Shares are often traded at prices significantly higher than their par value of stock, reflecting the company's performance, investor sentiment, and other market factors.In addition to serving as a baseline for share pricing, the par value of stock also has implications for financial reporting. When a company raises capital through the issuance of stock, the proceeds are typically recorded in two different accounts: the par value of stock account and the additional paid-in capital account. The par value of stock account reflects the total nominal value of the shares issued, while the additional paid-in capital account captures any excess amount received over the par value of stock. This distinction is essential for understanding a company's equity structure and overall financial health.Moreover, the par value of stock can influence a company's ability to pay dividends. Many companies have policies regarding dividend distributions that take into account the par value of stock. For instance, some firms may only distribute dividends when they have sufficient retained earnings above the par value of stock to ensure that they can meet their obligations to shareholders without jeopardizing their financial stability.It is also worth noting that not all stocks have a par value of stock. Some companies issue no-par value stock, which allows them greater flexibility in pricing their shares. This type of stock does not have a predetermined minimum price, giving companies the freedom to issue shares at whatever price they believe the market will bear. However, the absence of a par value of stock can complicate accounting practices and make it harder for investors to assess the company's financial standing.In conclusion, the par value of stock is a critical concept in the finance and investment landscape. It serves as the nominal value of shares, influences pricing strategies, impacts financial reporting, and plays a role in dividend distribution policies. While it may seem like a minor detail, understanding the par value of stock can provide valuable insights into a company's equity structure and its overall financial health. Investors should consider this aspect carefully when evaluating potential investments, as it can have far-reaching implications for their portfolios and financial strategies.
股票的面值概念在金融和投资领域中是基础性的。它指的是在公司章程中规定的每股股票的名义或票面价值。这个价值通常设定为非常低的金额,例如0.01美元或1.00美元,并不一定反映股票的市场价值,因为市场价值可能会根据供需动态而波动。理解股票的面值对于投资者和公司来说至关重要,因为它在各种财务计算和法律要求中发挥着重要作用。当一家公司发行股票时,股票的面值代表这些股票可以出售的最低价格。例如,如果一家公司有1.00美元的股票的面值,那么它不能以低于这个金额的价格出售其股票。这个规则有助于保护债权人,确保公司保持一定水平的股本。然而,重要的是要注意,股票的面值并不表示该股票在市场上的实际价值。股票通常以远高于其股票的面值的价格交易,反映公司的业绩、投资者情绪和其他市场因素。除了作为股票定价的基准外,股票的面值还对财务报告产生影响。当一家公司通过发行股票筹集资金时,收益通常记录在两个不同的账户中:股票的面值账户和额外实收资本账户。股票的面值账户反映了已发行股票的总名义价值,而额外实收资本账户则捕捉超过股票的面值收到的任何额外金额。这种区分对于理解公司的股本结构和整体财务健康状况至关重要。此外,股票的面值可能会影响公司支付股息的能力。许多公司在股息分配方面有政策,这些政策考虑了股票的面值。例如,一些公司可能仅在保留盈余超过股票的面值时才分配股息,以确保它们能够履行对股东的义务,而不会危及其财务稳定性。同样值得注意的是,并非所有股票都有股票的面值。一些公司发行无面值股票,这使它们在定价股票时具有更大的灵活性。这种类型的股票没有预定的最低价格,使公司可以自由地以它们认为市场能够接受的任何价格发行股票。然而,缺乏股票的面值可能会使会计实践变得复杂,并使投资者更难评估公司的财务状况。总之,股票的面值是金融和投资领域中的一个关键概念。它作为股票的名义价值,影响定价策略,影响财务报告,并在股息分配政策中发挥作用。虽然这看起来像是一个小细节,但理解股票的面值可以为公司股本结构及其整体财务健康提供宝贵的见解。投资者在评估潜在投资时应仔细考虑这一方面,因为它可能对他们的投资组合和财务策略产生深远的影响。
相关单词