Contributed' Surplus' is a balance sheet figure which originates from sources other than earnings, such as the initial sale of stock above par value. Earned surplus, or retained earnings, is the amount of accumulated earnings retained in the business after the payment of all expenses and dividends.
Barry Goldsmith
| APA | Barry Goldsmith. (2010). surplus. Retrieved September 20, 2026, from http://smartdefine.org/surplus/definitions/1164617 |
| Chicago | Barry Goldsmith. 2010. "surplus" http://smartdefine.org/surplus/definitions/1164617 (accessed September 20, 2026). |
| Harvard | Barry Goldsmith 2010, surplus, Smart Define, viewed 20 September, 2026, <http://smartdefine.org/surplus/definitions/1164617>. |
| MLA | Barry Goldsmith. "surplus" 21 October 2010. Web. 20 September 2026. <http://smartdefine.org/surplus/definitions/1164617> |