For no-parstockwith a stated value, an appropriate title-for example, paid-in capital in excess of stated value - describes the difference.
对无面值但有设定价值的股票来说,则要用诸如“超过设定价值的缴入资本”等相应的名称来表述。
2
When parvaluestock is issued, the Capital stock account is credited with the parvalue of the shares issued, regardless of whether the issuance price is more or less than par.