unearned surplus

Corporations. The total of amounts assigned to shares in excess of stated capital, surplus arising from a revaluation of assets above cost, and contributions other than for shares, whether from shareholders or others.

---

词条贡献者

资深译员Michael，毕业于一所培养高级翻译以及跨文化事务专家的精英大学，专注翻译各种与商业地产租赁有关的法律文件。