reserve liability

【字彙解釋】

reserve liability 負債準備

reserve

vt. 保留、預約 n. 儲備、保護區、後備軍、候補選手、保留態度、底價

liability

n. 傾向, 責任, 義務, 債務


【前後詞彙】

reserve for undistributed interest earnings 未分配利息收益準備
reserve for unrealized increment in assets value 未實現資產增價準備
reserve for variations in actuarial assumption 精算臆測差異準備
reserve for wear and tear 耗損準備
reserve fund 準備金
reserve liability 負債準備
reserved surplus 留存公積
residual asset 剩餘資產
residual cost，residual value 殘餘成本，殘值
residual equity 殘餘業主權益