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储备 - Chubei
参见: 股息, Dividend, 留存收益, Retained Earnings
公司的储备主要指企业留存并积累多年、不以股息方式支付给股东的利润。公司储备通常以现金或流动性较高的资产形式持有。由于股东对储备没有支配权，因此，公司可按惯用的会计规则在其认为合适时分配或不分配储备。储备也用于指政府为了确保当前和近期的需求而持有的官方外汇储备。
Reserves
A company's reserves are primarily profits retained in the business and accumulated over the years, rather than paid out by way of dividends. They are usually held as cash or in highly liquid assets. Shareholders have no rights over reserves so that a company can disburse them or not, as it sees fit, within the usual accounting rules. The term reserves is also used to describe the official foreign exchange reserves held by governments to ensure they can meet current and near term claims.
