revaluation reserve

基本解釋

A reserve attributable to shareholders, produced by revaluation of a company's capital assets.
指公司對(duì)其資產(chǎn)進(jìn)行重新估價(jià)后，而產(chǎn)生的可分配給股東的儲(chǔ)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(shí)，重估儲(chǔ)備內(nèi)就先前重估物業(yè)確認(rèn)的有關(guān)部份，會(huì)由物業(yè)重估儲(chǔ)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(zèng)實(shí)物資產(chǎn)業(yè)務(wù)和資產(chǎn)評(píng)估增值業(yè)務(wù)時(shí)，應(yīng)按捐贈(zèng)實(shí)物資產(chǎn)價(jià)值和資產(chǎn)評(píng)估增值款扣款未來應(yīng)交的所得稅，暫計(jì)資本公積準(zhǔn)備項(xiàng)目。