| 单词 | surplus |
| 释义 | sur·plus /'sər-ˌpləs/ n 1 a: an amount that remains when a use or need is satisfied b: an excess of receipts over disbursements c: the value of assets after subtracting liabilities 2: an excess of the net worth of a corporation over the par value of its capital stock compare undivided profits capital surplus: all surplus other than earned surplus earned surplus: the surplus that remains after deducting losses, distributions to stockholders, and transfers to capital stock accounts paid–in surplus: surplus resulting from the sale of stock at amounts above par |
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