If the share can be bought, it is said to be at a discount.
如果股票的市价低于面值者，叫贴水。
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.
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。
The market value of a bond which is below its face value.
折价债券的市场价低于票面价值。
Disposal at a price below book value.
以低于账面净值的价位处置。
A sales price in excess of the book value produces a gain; a sales price below the book value produces a loss.
高于账面净值的售价带来收益,低于账面净值的售价引起损失。
After the stock market crash, millions of pounds were written off shares as their value fell below par.
在股票市场总崩溃后，随着股票的价值低于原票面价值，数百万英镑的股票帐面价值降低了。
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.
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。
Trading Below Cash
股票价值低于现金值
reduction in the book value of an asset.
资产帐面价值的减低。
discount Bond: Bond selling at a price less than its par value.
还本时付息债券,按票面值付息债券以低于票面价值的价格发行的债券。
COOLANT TEMPERATURE BELOW NORMAL
冷却剂温度低于正常值
much lower than the predicted amount of 2.3 kilograms.
远远低于预期值2.3公斤。
A region of atmospheric pressure that is below normal.
低气压区大气压低于正常值的地区
a garden set below the level of the ground surrounding it.
一个低于地面的花园。
The ticket-hall, which is just below street-level,
仅低于街面的售票大厅
The price investors pay for bonds may be much greater or less than the face amount or the original issuance price.
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。
Having been reduced in quality or value.
退步的质量或价值方面降低了的
A reduction or depreciation of the entered value of an item.
已收入款项的帐面价值的减低