Merriam-Webster’s Dictionary of Law. Merriam-Webster. 1996.
Nolo’s Plain-English Law Dictionary. Gerald N. Hill, Kathleen Thompson Hill. 2009.
earned surplus — noun : the net accumulated balance of earnings of a corporation that remains after deducting losses, distributions to stockholders, and transfers to capital stock accounts and that includes appropriated surplus (as reserve for contingencies) as… … Useful english dictionary
earned surplus — The surplus of a corporation derived from undistributed profits, not from a reduction of capital stock. Willcutts v Milton Dairy Co. 275 US 215, 72 L Ed 247 … Ballentine's law dictionary
earned surplus. — See retained earnings. * * * … Universalium
earned surplus — See: retained earnings … Financial and business terms
earned surplus. — See retained earnings … 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, earned — n. Surplus earnings and profits retained by a corporation instead of being paid to shareholders as dividends. The Essential Law Dictionary. Sphinx Publishing, An imprint of Sourcebooks, Inc. Amy Hackney Blackwell. 2008 … Law dictionary
Statement of Earned Surplus — Statement of Retained Earnings; zweiter Teil der angloamerikanischen Gewinn und Verlustrechnung, in dem die Veränderung des Gewinnvortrags dargestellt wird im Gegensatz zum ⇡ Statement of Income. Gliederung: Gewinnvortrag des letzten Jahres +… … Lexikon der Economics
