英文名称：Reserves 中文名称：储备／公积金"既可指官方的外汇储备也可代表公司储备。官方外汇储备即政府为了保证当前以及近期的国家需求所持有的储备，公司储备则为公司长期累积且不作为股息支付给股东的利润，公司有权根据惯用会计规则决定该储备是否分配、何时分配。 eb1619e81e59668d2db8098284f6daa5 e.g. Merrill Lynch (MER) down 1.6% after hours, after saying it sold $11.1 billion in the securities that have led to massive write downs, plans to sell another $8.5 billion in stock in a bid to cut risk, bolster its threatened capital reserves. "