stated value

简明释义

无面值股票的设定价值

英英释义

例句

1.A stated value can provide a baseline for negotiations in mergers and acquisitions.

在并购谈判中，面值可以提供一个基准。

2.The stated value of the asset was determined during the appraisal process.

该资产的面值是在评估过程中确定的。

3.For accounting purposes, the bonds have a stated value that affects their market price.

出于会计目的，这些债券的面值会影响其市场价格。

4.The company issued shares with a stated value of $1 each.

该公司发行的股票面值为每股1美元。

5.Investors should consider the stated value when evaluating the company's financial health.

投资者在评估公司的财务健康状况时，应考虑其面值。

作文

The concept of stated value is often encountered in the fields of finance and accounting. It refers to a value that is declared or specified on a company's balance sheet, particularly concerning its stock or shares. This value does not necessarily reflect the market value or the actual worth of the asset; instead, it serves as a nominal figure that can be used for various purposes, including legal and regulatory requirements. Understanding the implications of stated value is crucial for investors and company management alike.In many cases, companies issue shares with a stated value that is lower than their market price. For instance, if a company issues shares with a stated value of $1 but they are traded on the stock market for $10, the difference between these two values represents the premium that investors are willing to pay based on the company’s performance and future prospects. This discrepancy highlights the importance of understanding what stated value really means, as it does not provide a complete picture of a company's financial health.From an accounting perspective, the stated value plays a vital role in determining how a company records its equity. When shares are issued, the company must account for the funds received from shareholders. The stated value is used to allocate the proceeds between common stock and additional paid-in capital. For example, if a company sells 1,000 shares with a stated value of $1 for $10 each, it will record $1,000 in common stock and $9,000 in additional paid-in capital. This accounting treatment reflects the true economic reality of the transaction while adhering to the legal framework governing corporate finance.Moreover, the stated value can also influence how companies approach dividend distributions. In some jurisdictions, companies are prohibited from paying dividends that exceed their retained earnings or are not backed by sufficient stated value. This regulation aims to protect creditors and ensure that companies maintain a solid financial foundation before distributing profits to shareholders. Therefore, understanding the stated value is essential for both compliance and sound financial management.Investors should also be aware of how stated value affects their investment decisions. While it may seem like a minor detail, the stated value can impact shareholder rights and the overall valuation of a company. For instance, during mergers and acquisitions, the stated value may be used as a basis for negotiations, influencing the terms of the deal. Investors who overlook this aspect may miss critical insights into a company's financial strategy and risk exposure.In conclusion, the term stated value encompasses more than just a simple figure on a balance sheet. It reflects a company's legal and financial obligations, influences accounting practices, and shapes investor perceptions. As such, a thorough understanding of stated value is essential for anyone involved in the financial markets, whether as a company executive, accountant, or investor. By grasping the nuances of this concept, stakeholders can make more informed decisions and better navigate the complexities of corporate finance.

‘stated value’这一概念常常出现在金融和会计领域。它指的是在公司资产负债表上声明或指定的价值，特别是与其股票或股份相关的价值。这个价值不一定反映市场价值或资产的实际价值；相反，它作为一个名义数字，可以用于各种目的，包括法律和监管要求。理解‘stated value’的含义对于投资者和公司管理层来说都是至关重要的。在许多情况下，公司发行的股票的‘stated value’低于其市场价格。例如，如果一家公司发行‘stated value’为1美元的股票，但在股市上交易价格为10美元，那么这两个值之间的差异代表了投资者基于公司的表现和未来前景愿意支付的溢价。这种差异突显了理解‘stated value’真正含义的重要性，因为它并不能提供公司财务健康状况的完整图景。从会计的角度来看，‘stated value’在确定公司如何记录其股本方面起着至关重要的作用。当股票被发行时，公司必须对来自股东的资金进行核算。‘stated value’用于在普通股和额外实收资本之间分配收益。例如，如果一家公司以每股10美元的价格出售1000股‘stated value’为1美元的股票，它将记录1000美元的普通股和9000美元的额外实收资本。这种会计处理反映了交易的真实经济现实，同时遵循了公司金融的法律框架。此外，‘stated value’还可能影响公司如何进行股息分配。在某些司法管辖区，公司被禁止支付超过其留存收益或未得到足够‘stated value’支持的股息。这项规定旨在保护债权人，并确保公司在向股东分配利润之前保持坚实的财务基础。因此，理解‘stated value’对于合规和稳健的财务管理至关重要。投资者也应该意识到‘stated value’如何影响他们的投资决策。虽然这似乎是一个小细节，但‘stated value’可能会影响股东权利和公司的整体估值。例如，在并购过程中，‘stated value’可能作为谈判的基础，影响交易条款。忽视这一方面的投资者可能会错过对公司财务战略和风险暴露的重要见解。总之，‘stated value’这一术语包含的内容远不止资产负债表上的一个简单数字。它反映了公司的法律和财务义务，影响会计实践，并塑造投资者的看法。因此，深入理解‘stated value’对于任何参与金融市场的人，无论是公司高管、会计师还是投资者，都是必不可少的。通过掌握这一概念的细微差别，利益相关者能够做出更明智的决策，更好地应对公司金融的复杂性。