revaluation surplus
Surplus that is gained when assets are reappraised at a higher value. — Also termed appreciation surplus.
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Search Results for: REVALUATION
revaluation
revaluation, n. An increase in the value of one currency in relation to another currency. Cf. DEVALUATION. — revalue, vb.
actuarial revaluation gains or losses
actuarial revaluation gains or losses 精算重估损益 指改变原精算的假设条件或采取新的精算成本法所做的新的损益评估。
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unearned surplus
Corporations. The total of amounts assigned to shares in excess of stated capital, surplus arising from a revaluation of assets above cost, and contributions other than for shares, whether from shareholders or others.
devaluation
devaluation, n. The reduction in the value of one currency in relation to another currency. Cf. REVALUATION. — devalue, vb.
unearned surplus
unearned surplus 非营业盈余；非经营利润 与营业盈余〔earned surplus〕不同。非营业盈余包括：１资本盈余〔paid-in surplus〕，指已发行的股票市价高于股票面值的部分；２重估价盈余〔revaluation surplus〕，即固定资产重新估价时超出成本的盈余；３捐赠盈余〔donated surplus〕，即捐赠收入。