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 资深译员徐玲,知名法学院法律翻译专业,擅长翻译各类与财务重组相关的法律文件。