revaluation reserve

常見例句

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(yè)時，重估儲備內(nèi)就先前重估物業(yè)確認的有關(guān)部份，會由物業(yè)重估儲備轉(zhuǎn)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(fā)生接受捐贈實物資産業(yè)務(wù)和資産評估增值業(yè)務(wù)時，應(yīng)按捐贈實物資産價值和資産評估增值款釦款未來應(yīng)交的所得稅，暫計資本公積準備項目。
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