| 单词 | revaluation account |
| 释义 | revaluation account revaluation account In a partnership to which a new partner is admitted or if an existing partner dies or retires, assets and liabilities must be revalued to their current market value. The differences between historical values and the revaluations are debited or credited to the revaluation account. The balance on the revaluation account will represent a profit or loss on revaluation, which must be shared between the partners in the profit-sharing ratio. |
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