unearned surplusglossary / 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. 词条贡献者 译员海燕,毕业于法国顶尖的高级翻译学院,专注翻译各种与破产对抗诉讼有关的法律文件。
unearned surplus unearned surplus, 非经营利润, 非营业盈余 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。