unearned surplus
Corporations. The total of amounts assigned to shares in excess of stated capital, surplus arising from a revaluation of assets above cost, and contributions other than for shares, whether from shareholders or others.
unearned surplus
unearned surplus
unearned surplus 非营业盈余；非经营利润 与营业盈余〔earned surplus〕不同。非营业盈余包括：１资本盈余〔paid-in surplus〕，指已发行的股票市价高于股票面值的部分；２重估价盈余〔revaluation surplus〕，即固定资产重新估价时超出成本的盈余；３捐赠盈余〔donated surplus〕，即捐赠收入。