- accumulated surplus
- See surplus.
Ballentine's law dictionary. Anderson, W.S.. 1998.
Look at other dictionaries:
accumulated surplus — (Economics) surplus profits of a company that remain in its control and are reinvested … English contemporary dictionary
accumulated surplus — noun : the surplus of a corporation that has been earned or has accrued after incorporation … Useful english dictionary
surplus — sur·plus / sər ˌpləs/ n 1 a: an amount that remains when a use or need is satisfied b: an excess of receipts over disbursements c: the value of assets after subtracting liabilities 2: an excess of the net worth of a corporation over the par value … Law dictionary
surplus — That which remains of a fund appropriated for a particular purpose; the remainder of a thing; the overplus; the residue. Ordinarily, surplus means residue or excess of assets after liabilities, including capital, have been deducted. American Life … Black's law dictionary
Surplus value — is a concept created by Karl Marx in his critique of political economy, where its ultimate source is unpaid surplus labor performed by the worker for the capitalist, serving as a basis for capital accumulation.The German equivalent word Mehrwert… … Wikipedia
surplus — [sʉr′plus΄, sʉr′pləs] n. [ME < OFr < sur , above (see SUR 1) + L plus, more (see PLUS)] 1. a quantity or amount over and above what is needed or used; something left over; excess 2. a) the excess of the assets of a business over its… … English World dictionary
Surplus product — Part of a series on Marxism … Wikipedia
Accumulated other comprehensive income — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
surplus — /serr plus, pleuhs/, n., adj., v., surplussed or surplused, surplussing or surplusing. n. 1. something that remains above what is used or needed. 2. an amount, quantity, etc., greater than needed. 3. agricultural produce or a quantity of food… … Universalium
accumulated fund — capital fund A fund held by a non profit making organization (such as a club or society) to which a surplus of income over expenditure is credited and to which any deficit is debited. The value of the accumulated funds can be calculated at any… … Accounting dictionary