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saine
Neubewertungsreserve
在《PONS词典》中的词汇
re·valua·tion [ri:ˌvæljuˈeɪʃən] 名词
1. revaluation (value again):
Neubewertung f <-, -en>
2. revaluation (change in value):
revaluation of a currency
Aufwertung f <-, -en>
I. re·serve [rɪˈzɜ:v, -ˈzɜ:rv] 动词 trans
1. reserve (keep):
2. reserve (save):
to reserve sth [for sth]
etw [für etw 第四格] reservieren [o. zurückhalten] [o. aufheben]
to reserve sth for sb
seine Meinung [zu etw 第三格] nicht [gleich] kundtun
sich 第三格 das Recht vorbehalten, etw zu tun
3. reserve (arrange for own use):
4. reserve 法律:
[sich 第三格] etw vorbehalten [o. zurückbehalten]
sich 第三格 das Recht vorbehalten, etw zu tun
II. re·serve [rɪˈzɜ:v, -ˈzɜ:rv] 名词
1. reserve no pl (doubt):
2. reserve (store):
Reserve f <-, -n>
Vorrat m <-(e)s, -rä·te>
to put sth on reserve [for sb]
etw [für jdn] reservieren
3. reserve (area):
Reservat nt <-(e)s, -e>
Naturschutzgebiet nt <-(e)s, -e>
4. reserve 体育:
Ersatzspieler(in) m (f) <-s, -; -, -nen>
5. reserve 军事:
Reserve f <-, -n>
6. reserve (lowest price at auction):
Mindestgebot nt <-(e)s, -e>
7. reserve no pl (self-restraint):
有关银行业、金融业和保险业的词语(PONS)
revaluation reserve 名词 会计
有关银行业、金融业和保险业的词语(PONS)
有关银行业、金融业和保险业的词语(PONS)
revaluation 名词 金融
revaluation 名词 会计
reserve 名词 会计
有关生物学的词语(Klett)
reserve, sanctuary [ˈsæŋtʃʊəri] 名词
Present
Ireserve
youreserve
he/she/itreserves
wereserve
youreserve
theyreserve
Past
Ireserved
youreserved
he/she/itreserved
wereserved
youreserved
theyreserved
Present Perfect
Ihavereserved
youhavereserved
he/she/ithasreserved
wehavereserved
youhavereserved
theyhavereserved
Past Perfect
Ihadreserved
youhadreserved
he/she/ithadreserved
wehadreserved
youhadreserved
theyhadreserved
PONS OpenDict

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单语范例(未经PONS编辑处理)
The difference of $50,000 would be the revaluation reserve.
marketrealist.com
In the second example, there is no revaluation reserve and insufficient profits to support the dividend which is debited to profits to produce negative retained earnings.
www.mondaq.com
In the first example, the company does not have sufficient profits in its accounts to support a dividend but has a revaluation reserve which is debited with the distribution.
www.mondaq.com
The increase would be added to a revaluation reserve.
en.wikipedia.org
The article also proposes idea about internal revaluation.
en.wikipedia.org
互联网提供的例句(未经PONS编辑处理)
[...]
* revaluations ( IAS 40 ) and deferred taxes on real estate; the overall portfolio will be revaluated as per 30.06. and 31.12.
[...]
www.swiss-prime-site.ch
[...]
* Neubewertungen ( IAS 40 ) und latente Steuern auf Immobilien; das Gesamtportfolio wird jeweils per 30.06. und 31.12. neu bewertet
[...]
[...]
* includes all properties, irrespective of their recognition in the balance sheet, trading properties are recognised at lower of cost or net realisable value ** acquisition of Tertianum Ltd as at 12.07.2013, sale of Permed Ltd as at 17.03.2014 *** including non-controlling interests **** revaluations and deferred taxes
[...]
www.swiss-prime-site.ch
[...]
* Enthält sämtliche Liegenschaften, ungeachtet deren Bilanzierung. Zum Verkauf bestimmte Entwicklungs- liegenschaften sind zu Anlagekosten oder zum tieferen netto realisierbaren Wert bilanziert ** Akquisition der Tertianum AG per 12.07.2013, Verkauf der Permed AG per 17.03.2014 *** inklusive nicht beherrschender Anteile **** Neubewertungen und latente Steuern
[...]
[...]
Revaluation of investment properties, properties under construction and development sites
[...]
www.swiss-prime-site.ch
[...]
Neubewertung Renditeliegenschaften, Liegenschaften im Bau und Entwicklungsareale
[...]
[...]
Revaluation of investment properties, properties under construction and development sites ( IAS 40 )
[...]
www.swiss-prime-site.ch
[...]
Neubewertung Renditeliegenschaften, Liegenschaften im Bau und Entwicklungsareale ( IAS 40 )
[...]
[...]
From today’s perspective, the goal set at mid-year of exceeding the result for the first six months in the second half of the year, will not be achievable – particularly in view of the fact that income from property sales originally planned is not expected to materialise and further negative contributions from revaluations are conceivable.
[...]
www.caimmo.com
[...]
Das zum Halbjahr formulierte Ziel, das Ergebnis der ersten sechs Monate in der zweiten Jahreshälfte zu übertreffen, ist aus heutiger Sicht nicht erreichbar – insbesondere weil das Ausbleiben ursprünglich geplanter Veräußerungs­erlöse sowie weitere negative Beiträge aus Neubewertungen absehbar sind.
[...]

在双语词典中的"revaluation reserve"译文