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.

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词条贡献者

法律翻译Jenny，毕业于一所旨在培养高级翻译专业人才的翻译院校，专注翻译各类与重组与破产有关的法律文件。