capital surplus
Accounting
noun
The amount of the surplus of a business which arises from sources other than earnings.
Origin
Late 19th century.
- practical activity
- practical attitude
- practical-based
- practical criticism
- practicalise
- practicalism
- practicalist
- practicality
- practicalization
- practicalize
- practical joke
- practical joker
- practically
- practically minded
- practical nurse
- practical nursing
- practical politician
- practical politics
- practical theology
- practicant
- practice
- practiceable
- practice court
- practice curve
- practiced