initial surplusglossary / initial surplus The surplus that appears on the financial statement at the beginning of an accounting period, but that does not reflect the operations for the statement’s period. 词条贡献者 资深译员王漾,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,专注翻译各种与税收策略及补贴有关的法律文件。