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单词 capital reserve
释义 capital reserve

capital reserve noun [C, usually pl.]

(Accounting )

1 (also undistributable reserve, non-distributable reserve, 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:

The profit on the sale of the shares was transferred to capital reserves.

RESERVE noun (3), RETAINED EARNINGS, REVENUE RESERVE

2

a supply of money that a company or an organization keeps for an expected future cost, such as repairing property or buying new equipment:

We have built up capital reserves to replace the roof in five years' time.

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更新时间:2025/2/2 14:11:38