By ALICIA TUOVILA

Reviewed by MARGARET JAMES

Fact checked by PATRICE WILLIAMS

编写人：ALICIA TUOVILA

审核人：MARGARET JAMES

事实核查人：PATRICE WILLIAMS

What Is Revaluation Reserve?

什么是重估储备？

Revaluation reserve is an accounting term used when a company creates a line item on its balance sheet for the purpose of maintaining a reserve account tied to certain assets. This line item can be used when a revaluation assessment finds that the carrying value of the asset has changed.

重估储备是公司在其资产负债表上创建行项目以维持特定资产相关的储备账户时使用的会计术语。若重估后发现资产的账面价值发生变化，可使用该等行项目。

KEY TAKEAWAYS

关键要点

·Companies use revaluation reserve lines on the balance sheet to account for value fluctuations in long-term assets.

公司通过资产负债表上的重估储备项目说明长期资产的价值波动。

·Revaluation reserves are most often used when an asset’s market value greatly fluctuates or is volatile due to currency relationships.

重估储备最常在资产市值因货币关系大幅波动或易变情况下使用。

·Revaluation reserves have an offsetting expense that is debited (increased) or credited (decreased) depending on the change from revaluation.

重估储备有一项抵销费用，根据重估后发生的变化记入借方（表示增加）或记入贷方（表示减少）。

Understanding Revaluation Reserve

了解重估储备

Companies have the flexibility to create line items for reserves on the balance sheet when they feel it is necessary for proper accounting presentation. Companies may use reserves for various reasons, including asset revaluation. Like most reserve line items, the revaluation reserve amount either increases or decreases the total value of balance sheet assets.

公司认为有必要适当列报储备项目时，可在资产负债表上单独创建储备项目。公司使用储备的原因有很多种，其中包括资产重估。与大多数储备项目一样，重估储备金会使资产负债表的资产总值增多或减少。

Revaluation reserves are not necessarily common, but they can be used when a company believes the value of certain assets will fluctuate beyond established schedules.

重估储备并不常见，但是，若公司认为特定资产的价值波动超过既定计划，则会使用重估储备。

The standard procedure for identifying the carrying value of assets on the balance sheet involves marking assets down over time on a scheduled basis, usually based on a depreciation schedule.

确定资产负债表资产账面价值的标准程序包括按计划（通常按照折旧明细表）在一段时间内减记资产。

In general, revaluation reserves increase or decrease the carrying value of the asset based on estimates of its fair value.

通常来说，重估储备会基于资产公允价值估计使资产账面价值增多或减少。

Companies may establish a revaluation reserve if they believe an asset’s carrying value needs to be more closely monitored and assessed due to certain market situations, such as real estate assets that are increasing in market value or foreign assets that are fluctuating due to currency changes.

公司可在其基于某些市场行情认为需要密切监控和评估某项资产的账面价值时设立重估储备，比如，房地产资产市值增加，或外国资产因货币兑换发生波动。

A company can add to or subtract from the revaluation reserve throughout the year without waiting for monthly or quarterly scheduled adjustments. This line item helps to keep value more accurate through day-to-day activities.

公司可以全年增加或减少重估储备，无需每月或每季度按计划调整。该行项目通过日常活动能够确保价值更加准确。

Companies may use reserve lines in place of or in association with write-downs or impairments. Write-downs and impairments are usually a one-time expense charge due to an unexpected decrease in the value of a long-term asset.

公司可用储备项目代替减记或减值或与减记或减值一起使用。减记和减值通常是由于长期资产意外贬值而产生的一次性费用。

Recording Revaluation Reserves

记录重估储备

The revaluation reserve refers to the specific line item adjustment required when the revaluation of an asset takes place. In most cases, the reserve line either increases a liability or reduces the value of an asset.

重估储备是指资产重估时进行的特定行项目调整。在大多数情况下，储备项目会使负债增加，或者使资产价值减少。

When an entry to a reserve account is made, an offsetting entry must be made to an expense account which will show up on the income statement.

记入储备账户时，必须在费用账户记入抵销分录，费用账户在损益表中显示。

If the asset decreases in value, the revaluation reserve is credited on the balance sheet to decrease the carrying value of the asset, and the expense is debited to increase the total revaluation expense.

资产发生减值，在资产负债表贷记重估储备，减少资产账面价值；借记费用，增加总重估费用。

If the asset increases in value, the offsetting reserve expense would be decreased through credit, and the revaluation reserve on the balance sheet would be increased through a debit.

资产发生增值，贷记抵销储备费用，表示减少；在资产负债表借记重估储备，表示增加。

Book Value vs. Fair Value

账面价值与公允价值

For most companies, the carrying value of assets is the book value after netting out any accumulated depreciation. The carrying value of an asset may be adjusted to the fair value after the depreciation period has ended.

对于大多数公司来说，资产的账面价值是扣除任何累计折旧后的账面金额。折旧期结束后，资产的账面价值可调整为公允价值。

Generally, the decision to record an asset's carrying value at book value rather than fair value is made when an asset is long-term in nature. Shorter-term assets are usually more liquid and therefore can easily be carried on the balance sheet at their fair market value.

通常来说，资产具有长期性质的，按账面金额而非公允价值记录资产的账面价值。短期资产通常流动性较强，按公允市值记入资产负债表。

Is Revaluation Reserve a Current Liability?

重估储备是否属于流动负债？

A revaluation account is a reserve account that is adjusted when the value of an asset fluctuates. It is not a current liability. It functions as a line item adjustment when the asset's valuation is re-evaluated. An increase in value is credited to the reserve account and a decrease is debited from the reserve account.

重估账户是资产价值发生波动时进行调整的储备账户，重估储备不属于流动负债，在重新评估资产时起行项目调整作用。资产的增加记入储备账户的贷方，资产的减少记入储备账户的借方。

Does Revaluation Reserve Affect Equity?

重估储备是否会对权益产生影响？

A revaluation reserve account would affect equity if there are gains in the account. This would not affect equity if the gains reverse losses in the account on the same asset.

重估储备账户在获得收益的情况下会对权益产生影响。但是，若同一资产的损失因收益转回，则不会产生影响。

What Is a Revaluation Surplus?

什么是重估盈余？

A revaluation surplus is an equity account that reflects the increase in the fair value of an asset over its previous book value. Note that these are unrealized gains so cannot be used to distribute dividends.

重估盈余是反映资产公允价值高于先前账面价值的权益账户。需要注意的是，重估盈余属于未实现收益，不能用于分派股息。

The Bottom Line

总结

In accounting, revaluation reserves on a company's balance sheet are used to record the changing value of long-term assets. This generally applies to currency-sensitive assets and is recorded by debiting or crediting an offsetting expense depending on the change in value.

在会计领域，资产负债表上的重估储备用于记录长期资产的变化价值，通常适用于货币敏感性资产，根据价值变化，借记或贷记抵销费用。