剰余

• 読み: じょうよ
• ローマ字: jouyo
• 漢字の分解: 剰 (jou) — excess, surplus; 余 (yo) — remainder, spare, extra
• 発音: /d͡ʑoː.jo/

意味

Surplus; excess; remainder. An amount left over after all obligations or calculations have been fulfilled.

Used in accounting and economics for surplus amounts remaining after expenses or distributions. 利益剰余金 (retained earnings) and 資本剰余金 (capital surplus) are key balance sheet items. Also used in mathematics for the remainder after division. In Marxist economics, 剰余価値 means 'surplus value.' The broader nuance is of something in excess of what is strictly needed.

例文

1. 今期の利益剰余金が積み上がり、株主への増配が決まった。
2. 剰余労働時間の削減が、従業員の満足度向上につながった。
3. 算出後に剰余が生じた場合は、翌期に繰り越す規定となっている。

使い方ガイド

場面: accounting, economics, mathematics, finance

トーン: neutral

起源と歴史

Compound of 剰 (jou, excess/surplus) and 余 (yo, remainder/spare). Both characters independently convey 'leftover' or 'more than enough,' creating a doubly emphatic compound for surplus and remainder.

文化的背景

時代: Modern

世代: Finance professionals

社会的背景: Professional