revaluation reserve
常见例句
- A reserve attributable to shareholders, produced by revaluation of a company's capital assets.
指公司對其資産進行重新估價後,而産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.
儅出售重估物業時,重估儲備內就先前重估物業確認的有關部份,會由物業重估儲備轉撥往保畱溢利。 - 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".
在發生接受捐贈實物資産業務和資産評估增值業務時,應按捐贈實物資産價值和資産評估增值款釦款未來應交的所得稅,暫計資本公積準備項目。 返回 revaluation reserve