英语词汇“surplus reserve”的英英意思、用法、释义、翻译、读音、例句、短语、词组-英语词典

(b) Capital accumulated by a company from profits which are not paid to shareholders as a dividend; the part of a company's profits that is added to its capital in this way (originally more fully surplus reserve). Also in plural.hidden reserve: see hidden adj. 1d.

ΘΚΠ

society > trade and finance > management of money > income, revenue, or profit > profit > [noun] > profit to be shared > part not shared out

reserve1849

1849 Daily News 24 May 6/1 He..did not consider they [sc. the bank's prospects] could be worse than they had been, during which time they had still maintained the dividend and put by a reserve.

1882 Times 20 Jan. 7/6 A gross profit of £68,744 for the year just ended, from which the Board would pay a dividend of 6 per cent. per annum, adding £20,000 put to reserve last half-year.

1901 Q. Jrnl. Econ. 15 518 The surplus reserve of a corporation is that part of its net earnings which is set aside before dividends are declared.

1954 H. Macmillan Diary 15 Dec. (2003) 370 M&Co seems to be flourishing... A good profit this year—mostly (as usual) put to reserve.

1974 Terminol. Managem. & Financial Accountancy (Inst. Cost & Managem. Accountants) 63 Reserves, undistributed or surplus profits. The creation and distribution of certain reserves are affected by company policy and legal considerations, e.g. the provisions of the Memorandum and Articles of Association of the company.

2000 Ann. Rev. 1999 (CGU plc) 19/1 The total cost of dividends for 1999..will amount to £515m.., leaving nil to be transferred to reserves.

单词	surplus reserve
释义	> as lemmas surplus reserve (b) Capital accumulated by a company from profits which are not paid to shareholders as a dividend; the part of a company's profits that is added to its capital in this way (originally more fully surplus reserve). Also in plural.hidden reserve: see hidden adj. 1d. ΘΚΠ society > trade and finance > management of money > income, revenue, or profit > profit > [noun] > profit to be shared > part not shared out reserve1849 1849 Daily News 24 May 6/1 He..did not consider they [sc. the bank's prospects] could be worse than they had been, during which time they had still maintained the dividend and put by a reserve. 1882 Times 20 Jan. 7/6 A gross profit of £68,744 for the year just ended, from which the Board would pay a dividend of 6 per cent. per annum, adding £20,000 put to reserve last half-year. 1901 Q. Jrnl. Econ. 15 518 The surplus reserve of a corporation is that part of its net earnings which is set aside before dividends are declared. 1954 H. Macmillan Diary 15 Dec. (2003) 370 M&Co seems to be flourishing... A good profit this year—mostly (as usual) put to reserve. 1974 Terminol. Managem. & Financial Accountancy (Inst. Cost & Managem. Accountants) 63 Reserves, undistributed or surplus profits. The creation and distribution of certain reserves are affected by company policy and legal considerations, e.g. the provisions of the Memorandum and Articles of Association of the company. 2000 Ann. Rev. 1999 (CGU plc) 19/1 The total cost of dividends for 1999..will amount to £515m.., leaving nil to be transferred to reserves. extracted from reserven.adj. < as lemmas
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