revaluation reserve
常见例句
- A reserve attributable to shareholders, produced by revaluation of a company's capital assets.
指公司对其资产进行重新估价后,而产生的可分配给股东的储备。
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.
当出售重估物业时,重估储备内就先前重估物业确认的有关部份,会由物业重估储备转拨往保留溢利。 - 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".
在发生接受捐赠实物资产业务和资产评估增值业务时,应按捐赠实物资产价值和资产评估增值款扣款未来应交的所得税,暂计资本公积准备项目。 返回 revaluation reserve