重估价盈余;重计价盈余
revaluation surplus of fixed assets
固定资产重估价盈余
Transactions of physical contribution and asset revaluation gains should be recorded at the actual value with deductions for future income tax, also as Reserve Funds of Capital Surplus.
在发生接受捐赠实物资产业务和资产评估增值业务时,应按捐赠实物资产价值和资产评估增值款扣款未来应交的所得税,暂计资本公积准备项目。
英语网 · 双语娱乐资讯
英语网 · 日常口语