单词 | capital surplus |
释义 | > as lemmascapital surplus capital surplus n. Accounting the amount of the surplus of a business which arises from sources other than earnings. ΚΠ 1890 L. E. Daniell Types of Successful Men of Texas 65 In 1887 our bank was converted into the Corsicana National Bank, with a capital surplus of 125,000.00. 1904 Accountant 15 Oct. 401/1 In stating the surplus account in the Balance Sheet, the current or revenue surplus should be shown distinct from the capital surplus. 1998 Record (Bergen County, New Jersey) (Nexis) 11 Jan. a1 The 1998 plan called for the agency to dig into capital surplus funds to balance the books. 2004 M. R. Ahmad Inflation Accounting Pract. in India's Corporate Sector iii. 111 The account resulting from revalorization of the assets was included with capital surplus on the balance sheet. < as lemmas |
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