名词短语
中文翻译：向上重估盈余
同义词：
['upward revaluation', 'upward adjustment', 'upward revision']
例句：
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1. The company has decided to increase its profit margin by upward revaluation of its products.
该公司决定通过上调产品价格来提高其利润率。
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2. The upward revaluation of the exchange rate has had a significant impact on the country's economy.
汇率的上调对该国经济产生了重大影响。
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3. Upward revaluation can lead to inflation if not managed properly.
如果不妥善管理，上调汇率可能会导致通货膨胀。