revaluation reserve

基本解釋

A reserve attributable to shareholders, produced by revaluation of a company's capital assets.
指公司對其資產(chǎn)進行重新估價后，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，暫計資本公積準備項目。