accumulated, net, surplus


accumulated, net, surplus
excédent m net accumulé

English-French legislative terms. 2015.

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  • 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 — 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 product — Part of a series on Marxism …   Wikipedia

  • net worth — The amount by which assets exceed liabilities. Remainder after deduction of liabilities from assets. W. H. Miner, Inc. v. Peerless Equipment Co., C.C.A.I1L, 115 F.2d 650, 655. Difference between total assets and liabilities of individual,… …   Black's law dictionary

  • net worth — The amount by which assets exceed liabilities. Remainder after deduction of liabilities from assets. W. H. Miner, Inc. v. Peerless Equipment Co., C.C.A.I1L, 115 F.2d 650, 655. Difference between total assets and liabilities of individual,… …   Black's law dictionary

  • 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

  • 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

  • brazil — /breuh zil /, n. brazilwood. [1350 1400; ME brasile < ML < It < Sp brasil, deriv. of brasa live coal (the wood being red in color) < Gmc; see BRAISE] * * * Brazil Introduction Brazil Background: Following three centuries under the rule of… …   Universalium