| 单词 | capital reserve |
| 释义 | > as lemmascapital reserve capital reserve n. Accounting an account or fund set aside for long-term capital investment projects or other large anticipated expenses, and which is not available for distribution as dividends; frequently attributive, esp. in capital reserve fund. ΚΠ 1846 R. Thomas Taunus Railway 25 The capital reserve fund pro 1844 amounts to..£5,583 6s. 8d. 1892 Electr. Engineer 22 Jan. 94/2 This last issue of shares placed £15,000 at the disposal of the Directors as a capital reserve fund. 1930 Daily Express 6 Oct. 14/2 The discount on this issue has been entirely written off from share premium and capital reserve accounts. 1990 R. Izhar Accounting, Costing, & Managem. i. x. 151 These [other reserves] may be either revenue reserves..or capital reserves such as capital redemption reserve. 2002 E. McLaney & P. Atrill Accounting (rev. ed.) iv. 108 The £0.50 per share premium will be shown as a capital reserve known as the share premium account. < as lemmas |
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