English translation: Non-cash Donation Received Reserve
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Chinese to English translations [PRO] Bus/Financial - Accounting / �Chinese English�_financial statements_statement of changes in equity
Chinese term or phrase:接受捐赠非现金资产准备
Hello, colleagues,
I need some help with three phrases in English (translated from Chinese) that appear in the financial statements (statement of changes in equity) of a Chinese company.
I am translating this document from English into Spanish, but have doubts with the meaning of one of these phrases, and am absolutely lost with the other two.
I would appreciate very much if you help out with this problem.
The phrases are as follows:
(1) “receive non–cash donate reserve / receive cash donate reserve” (接受捐赠非现金资产准备);
I believe that this means “reserve from donations received in cash/ not in cash”, but I am not sure. Can you confirm?
Explanation: When a company receives a non-cash donation (such as a donation of properties or securities), this will be shown under the Equity (i.e., shareholders' interest). Apparently under Chinese accounting standards, the amount received should be recorded under this particular heading "Non-cash Donation Received Reserve", which forms part of equity. Note that "reserve" is a generic term used for anything which is part of the shareholders' interest. For example, the profit that the company has made, which ultimately belongs to the shareholders, will be called Profit and Loss Reserve under Equity in a financial statement.
-------------------------------------------------- Note added at 11 hrs (2007-04-07 09:36:34 GMT) --------------------------------------------------
I agree with Huijun, it should be "Reserves for Non-Cash Donations Received".
Millions of thanks to you both!
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Answers
40 mins confidence: peer agreement (net): +1
接受捐赠非现金资产准备 (Receive non-cash donate reserve)
Non-cash Donation Received Reserve
Explanation: When a company receives a non-cash donation (such as a donation of properties or securities), this will be shown under the Equity (i.e., shareholders' interest). Apparently under Chinese accounting standards, the amount received should be recorded under this particular heading "Non-cash Donation Received Reserve", which forms part of equity. Note that "reserve" is a generic term used for anything which is part of the shareholders' interest. For example, the profit that the company has made, which ultimately belongs to the shareholders, will be called Profit and Loss Reserve under Equity in a financial statement.
-------------------------------------------------- Note added at 11 hrs (2007-04-07 09:36:34 GMT) --------------------------------------------------
I agree with Huijun, it should be "Reserves for Non-Cash Donations Received".
Lupeng Zhou China Native speaker of: Chinese PRO pts in category: 12
Grading comment
Thanks again!
Notes to answerer
Asker: Thanks, Lupeng.
Would you agree to call this “Reserve from Non-Cash Donations Received”?
The translation workplace 
peer agreement (net): +1
