Capital surplus is an accounting term which frequently appears as a balance sheet item as a component of shareholders' equity.
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Capital surplus
Amounts of directly contributed equity capital in excess of the par value.
Equity collar ...
CAPITAL SURPLUS " An entry on a corporation's balance sheet in stockholders' equity. It is the amount received from sale of stock by a corporation in excess of the stock's par value. Also known as Paid-in Surplus, or Paid-in Capital.
Capital Surplus Amount paid in excess of the common stock legal or par value.
Capital Surplus - Amount a security's original purchase price exceeds its par value.
Capital Surplus (finance term)
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Can Additional Paid In Capital be negative as presented on the balance sheet? Read answer...
Capital Surplus
Equity which cannot otherwise be classified as capital stock or retained earnings. It's usually created from a stock issued at a premium over par value.
Capital surplus, the stockholders' equity in a corporation in excess of par or stated value of capital stock. Or 2. earned surplus or retained earnings/profit reflecting the accumulated net income less dividend distributions. Or 3.
Capital surplus: Corporation owner's equity. See also retained capital.
Cash: All currency, coins, and checks that a business has on hand or in a bank account.
Libertarianism: Libertarianism denies that there is any significant difference between capital surplus and social surplus: all improvments to productivity are capital surplus and belong to the individual.
The debt/equity ratio equals the sum of company's bonds plus preferred stock divided by the sum of its common stock at par plus capital surplus plus retained earnings. The debt/equity ratio can be found in a company's income statement.
Retained earnings are distinguished from contributed capital-capital received in exchange for stock, which is reflected in capital stock or capital surplus and donated stock or donated surplus .
Stockholders' Equity
The total equity ownership of a corporation by its shareholders, consisting of preferred stock, common stock, retained earnings, and capital surplus. It is the difference between a company's total assets and total liabilities.
The makeup of the liabilities and stockholders' equity side of the balance sheet, especially the ratio of debt to equity and the mixture of short and long maturities.
Capital surplus ...
For example, if total assets of a sole proprietorship is $500,000 and total liabilities is $350,000, the total net worth would be $150,000. In a corporation, net worth or stockholders equity consists of capital stock, capital surplus, ...
Thus, the world ran a substantial capital surplus-again, a logical impossibility (no borrowing from Mars). Although there is no agreed-upon explanation for these discrepancies, there are two possible reasons, depending on whether or not U.S.
 See also: Expense, Capital structure, Cost of capital, Expected return, Capital Loss
  
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