surplus earningsglossary / surplus earnings The excess of corporate assets over liabilities within a given period, usu. a year. [Cases: Corporations 152. C.J.S. Corporations §§ 295–299.] 词条贡献者 法律翻译William,毕业于法国一流的高级翻译学院,擅长翻译有关农业和食品领域的法律文件。