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单词 Capital reserve
释义 資本儲備
A portion of a company assets allocated to a special reserve account (Capital Reserve Account) which is not available for the distribution as profit or dividends. Such account may be set up due to the company’s internal rules or regulations or required to set up by law or relevant governing bodies: Hong Kong Securities & Futures Commission, Code on Unit Trusts and Mutual Funds (3rd Ed). See also Capital; Dividend.
將公司部分資產分配到某特別儲備的帳戶(資本儲備戶口),而不能用作分發利潤或紅利。該帳戶會可因公司內部規令或規例而設立,或由於法律規定或按照有關監管組的要求而設立:香港證券及期貨事務監察委員會《單位信託及互惠基金守則》(第三版)。另見 Capital; Dividend。
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更新时间:2024/10/27 5:26:21