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並前往https://books.google.com.tw/books?id=2C7mNR_OVhYC&pg=PA16-IA16&lpg=PA16-IA16&dq=surplus%E6%9C%83%E8%A8%88&source=bl&ots=0jNgzrZYe-&sig=ACfU3U1_2EoxgzGjapueP4PE_5GjC8gWgA&hl=zh-TW&sa=X&ved=2ahUKEwjf99mx0dH_AhUXmlYBHXihABgQ6AF6BQicAhAD

英汉、汉英双解会计辞典 - 第 16 頁 - Google 圖書結果

acquired surplus 28 acquisition adjustment and earned surplus of $25,000, is acquiredby Corporation B, an existing com— pany, in exchange for a block of the ...

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