Issuanceprice than it is now higher than the market price of 145%.
发行价格比现在高于145%的市场价格。
2
If a corporation for less than par issues stock, the account Discount on Capital stock should be debited for the difference between the issuanceprice and the par value.
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。
3
When par value stock is issued, the Capital stock account is credited with the par value of the shares issued, regardless of whether the issuanceprice is more or less than par.