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词汇 revenue-reserve
释义 revenue reserve
noun[ C or U ]
ukus
FINANCE, ACCOUNTING
an amount of money received from sales that a company keeps in a special account for future needs, such as paying shareholders when profits are low:
They've established a special revenue reserve account for such eventualities.

Compare


capital reserve
retained earnings

Examples of revenue reserve


revenue reserve
The successor company may thus be provided with a revenuereserve which reflects the company's recent profitability and therefore its true trading position.
From the
Hansard archive

Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0
Most companies have a revenuereserve, which is a book-keeping record of accumulated realised profits.
From the
Hansard archive

Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0
Despite losses in 1962 and 1963 they have built up a very useful revenuereserve of over £6 million.
From the
Hansard archive

Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0
The revenuereserve is not a pool of cash and will not enable the successor company to pay dividends out of capital or borrowing.
From the
Hansard archive

Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0
It is important to understand that a revenuereserve is not cash.
From the
Hansard archive

Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0
This fund, a general revenuereserve, seems to be designed merely to meet fluctuations year by year.
From the
Hansard archive

Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0
As my noble friend said, any revenuereserve authorised under this clause will do no more than reflect the profits the corporation has earned in recent years.
From the
Hansard archive

Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0
It is a highly dubious practice to lump together in one figure the capital reserve and the revenue reserve when their applicability in legal terms is usually very different indeed.
From the
Hansard archive

Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0
There are different types of reserves used in financial accounting like capital reserves, revenue reserves, statutory reserves, realized reserves, unrealized reserves.
From
Wikipedia

This example is from Wikipedia and may be reused under a CC BY-SA license.
Its revenue reserves are no less than £76,892,000, but that is not a large amount.
From the
Hansard archive

Example from the Hansard archive. Contains Parliamentary information licensed under the Open Parliament Licence v3.0
These examples are from corpora and from sources on the web. Any opinions in the examples do not represent the opinion of the Cambridge Dictionary editors or of Cambridge University Press or its licensors.
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