revenue reserve

revenue reserve
A reserve that is not a capital reserve, i.e. a reserve that is distributable.

Accounting dictionary. 2014.

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  • revenue reserve — ➔ reserves * * * revenue reserve UK US noun [C or U] ► 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 …   Financial and business terms

  • revenue reserve — A reserve that is not a capital reserve, i. e. a reserve that is distributable …   Big dictionary of business and management

  • Revenue — For other uses, see Revenue (disambiguation). Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · …   Wikipedia

  • Reserve Bank of New Zealand — Infobox Central bank bank name in local = image 1 = Reserve Bank of New Zealand logo.svg image title 1 = Reserve Bank of New Zealand logo image 2 = Reserve Bank of New Zealand.jpg image title 2 = RBNZ headquarters in Wellington headquarters =… …   Wikipedia

  • ReServe Interactive — infobox software website = http://www.reserveinteractive.com/ReServe Interactive, in operation since 1996, is headquartered in Delafield, Wisconsin, USA, with its sales and service office located in Livermore, California, USA. The company… …   Wikipedia

  • Revenue Equalization Reserve Fund — The Revenue Equalization Reserve Fund is the sovereign wealth fund of the Pacific island republic of Kiribati.It was created in 1956 to act as a store of wealth for the country s earnings from phosphate mining, which at one time accounted for 50% …   Wikipedia

  • Revenue Equalization Reserve Fund — A sovereign wealth fund established on the Pacific island of Kiribati. The fund was created in order to manage earnings stemming from the county s phosphate mining industry, which at the time of establishment accounted for over half of Kiribati s …   Investment dictionary

  • reserve — 1. verb To keep back, to retain, to keep in store for future or special use, and to retain or hold over to a future time. Commissioner of Internal Revenue v. Strong Mfg. Co., C.C.A.6,124 F.2d 360, 363. To set aside funds, usually for indefinite… …   Black's law dictionary

  • reserve method — A method of bookkeeping elected by a taxpayer under the federal income tax law, whereby he sets up a reserve for bad debts, with or without the maintenance of a reserve fund, adding such additions to the reserve as will make the balance large… …   Ballentine's law dictionary

  • reserve — Part of the capital of a company, other than the share capital, largely arising from retained profit or from the issue of share capital at more than its nominal value. Reserves are distinguished from provisions in that for the latter there is a… …   Accounting dictionary

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