词典释义：
双语例句
-
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。