capitalized surplus

• 公积金,盈余的资本化值

capitalized surplus的用法和样例：

例句

1. The school surplus was augmented with higher tuition fees.
   随着学费的增加，学校的公积金增加了。
2. Surplus reserve shall be accounted for at the amount actually set up.
   盈余公积金应当按实际提取数记帐。