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Từ điển American Heritage Dictionary 4th
surplus


sur·plus (sûrʹpləs, -plŭs')adj.
Being more than or in excess of what is needed or required:
surplus grain.
See Synonyms at superfluous.n.
1. An amount or a quantity in excess of what is needed.
2. Accounting.
a. Total assets minus the sum of all liabilities.
b. Excess of a corporation's net assets over the face value of its capital stock.
c. Excess of receipts over expenditures. [Middle English, an excess, surplus, from Old French, an excess, from Medieval Latin superplūs: Latin super-, super- + Latin plūs, more; See pelə-1 in Indo-European Roots.]

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