revaluation reserve

基本解釋

• [會計] 重估價準(zhǔn)備

英漢例句

雙語例句

• A reserve attributable to shareholders, produced by revaluation of a company's capital assets.
  指公司對其資產(chǎn)進(jìn)行重新估價后，而產(chǎn)生的可分配給股東的儲備。
  www.treasurer.org.cn
• Upon disposal of revalued properties, the relevant portion of revaluation reserve recognised in respect of previous revaluations is released from the property revaluation reserve to retained profit.
  當(dāng)出售重估物業(yè)時，重估儲備內(nèi)就先前重估物業(yè)確認(rèn)的有關(guān)部份，會由物業(yè)重估儲備轉(zhuǎn)撥往保留溢利。
• Transactions of physical contribution and asset revaluation gains should be recorded at the actual value with deductions for future income tax, also as"Reserve Funds of Capital Surplus".
  在發(fā)生接受捐贈實物資產(chǎn)業(yè)務(wù)和資產(chǎn)評估增值業(yè)務(wù)時，應(yīng)按捐贈實物資產(chǎn)價值和資產(chǎn)評估增值款扣款未來應(yīng)交的所得稅，暫計資本公積準(zhǔn)備項目。

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詞組短語

短語

• revaluation surplus reserve [會計]重估價盈余準(zhǔn)備;翻譯
• fixed asset revaluation reserve 固定資產(chǎn)減值準(zhǔn)備
• Inventory revaluation reserve 存貨跌價準(zhǔn)備
• Property revaluation reserve 投資物業(yè)重估儲備
• Inventory y revaluation reserve 存貨跌價準(zhǔn)備

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專業(yè)釋義

經(jīng)濟(jì)學(xué)

• 重估后儲備
• 重估儲備
• 重評價準(zhǔn)備
• 重估價準(zhǔn)備
• 重估價準(zhǔn)備金