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)其資産進(jìn)行重新估價(jià)後，而産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.
儅出售重估物業(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(zèng)實(shí)物資産業(yè)務(wù)和資産評(píng)估增值業(yè)務(wù)時(shí)，應(yīng)按捐贈(zèng)實(shí)物資産價(jià)值和資産評(píng)估增值款釦款未來(lái)應(yīng)交的所得稅，暫計(jì)資本公積準(zhǔn)備項(xiàng)目。