“capital reserve”的概念、定义、翻译、参考文献-科学参考

单词	capital reserve
释义	capital reserve Encyclopedia 管理学权益释 capital reserve资本公积企业收到投资者超过其在企业注册资本（或股本）中所占份额的投资，以及直接计入所有者权益的利得和损失。
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