[, ] () ( ˌundisˌtributable reˈserve, ˌnon-disˌtributable reˈserve, both especially BrE ) profits, such as the increased value of a building, etc., that a company keeps as part of its capital and which cannot be paid to shareholders资本准备金;资本储备◆The profit on the sale of the shares was transferred to capital reserves.出售股份所得的利润被转移到了资本准备金中。➡reserve noun (3) ➡retained earnings , revenue reserve a supply of money that a company or an organization keeps for an expected future cost, such as repairing property or buying new equipment资本准备金,资本储备(公司或机构为未来预期成本,如财产维护或购买新设备而留存的准备金)◆We have built up capital reserves to replace the roof in five years' time.我们设立了资本准备金以便在五年时间里翻修屋顶。