英语词汇“reserve account”的读音、翻译、释义、用法及例句-语文网

词汇	reserve account
释义	reserve account 准备帐指包括可为一国中央机构用以挹注国际收支逆差之用的资产的帐户。这些资产计有特别提款权(*SDRs)、货币用黄金(monetary gold)、外汇资产(foreign exchange assets)、在国际货币基金之准备部位(reserve position in the Fund)、其他债权(other claims)及基金信用之利用(the use of fund credit)。准备的变动，有些在其他项目中并无相对科目(counterpart item)，而国际收支事项系依复式簿记原理记载，无相对科目即无法平衡借贷，故须特设相对科目以平衡之。例如特别提款权的分配增加，准备亦因而增加，表现在准备项目的借方，但却无相对的贷方科目，故须特设「特别提款权的分配」(allocation of SDRs)的贷方来平衡。
随便看	electronic data-processing system Electronic Data Switching Electronic Delay Storage Automatic Calculator Electronic Design Automation electronic differential analyzer Electronic Discrete Variable Automatic Computer electronic event logger electronic file cabinet electronic filing Electronic Frontier Foundation Electronic Funds Transfer electronic funds transfer system electronic fund transfer Electronic Fund Transfer Act electronic harassment Electronic Industries Association Electronic Industries Association interface Electronic Information Service electronic ink electronic ink electronic journal electronic keyboard electronic labeling system electronic library electronic library search

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