| 单词 | hidden reserve |
| 释义 | hidden reserve hidden reserve Funds held in reserve but not disclosed on the balance sheet (they are also known as off balance sheet reserves or secret reserves). They arise when an asset is deliberately either undisclosed or undervalued. Such hidden reserves are permitted for some banking institutions but are not permitted for limited companies as they reduce profits and therefore the corporation tax liability of the company. |
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英汉经管词典收录了6519条经济管理类英汉双解词条，基本涵盖了经济学、管理学、金融学、会计学、证券期货、商务活动等领域的常用英语单词及短语词组的翻译及用法，是学习及工作的有利工具。