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 资深法律翻译Patrick,毕业于美国顶尖的高级翻译学院,专注翻译各类与资产管理有关的法律文件。