( ˌundisˌtributable reˈserve, ˌnon-disˌtributable reˈserve, both especially BrE ) profits, such as the increased value of a building, etc., that a company keeps as part of its capital and which cannot be paid to shareholders 资本准备金；资本储备◆The profit on the sale of the shares was transferred to capital reserves. 出售股份所得的利润被转移到了资本准备金中。➡reserve noun (3) ➡retained earnings , revenue reserve
a supply of money that a company or an organization keeps for an expected future cost, such as repairing property or buying new equipment 资本准备金，资本储备（公司或机构为未来预期成本，如财产维护或购买新设备而留存的准备金）◆We have built up capital reserves to replace the roof in five years' time. 我们设立了资本准备金以便在五年时间里翻修屋顶。