第2个回答 2015-11-02
一、含义
资本公积;准备金
资本公积(capital reserves)是指企业在运营进程中由于接收捐赠、股本溢价以及法定财产重估增值等缘由所构成的公积金。
二、延伸
1、短语
Capital and reserves attributable 本公司权益持有人
Capital and reserves 资本及储备 ; 股本及储备
capital contribution reserves 资本分摊存余
capital surplus reserves 公积金准备
share capital and reserves 股本急储备资金
Capital and reserves attributable to 本公司权益持有人
Secondary Capital Reserves 二级准备金
legal capital reserves 法定资本准备金
secret capital reserves 秘密准备金
2、同义词
资本公积;准备金
additional paid in capital
3、例句
The recession has hurt many of Berkshire's businesses, and the drop in asset prices across the board has eroded their capital reserves.
经济衰退影响了许多像伯克希尔这样的企业,董事会资产价格的下跌削弱了他们的资本储备。