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Lynn,知名国际商学院金融专业,专注翻译各种与贷款人责任及其他银行业与金融机构诉讼有关的法律文件。