剰余

• Reading: じょうよ
• Romaji: jouyo
• Kanji breakdown: 剰 (jou) — excess, surplus; 余 (yo) — remainder, spare, extra
• Pronunciation: /d͡ʑoː.jo/

Meaning

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.

Examples

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。 Retained earnings accumulated this term, leading to a decision to increase dividends to shareholders.
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。 Reducing surplus working hours contributed to improved employee satisfaction.
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。 If a remainder arises after calculation, the rules stipulate that it is carried over to the following term.

Usage Guide

Context: accounting, economics, mathematics, finance

Tone: neutral

Origin & History

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.

Cultural Context

Era: Modern

Generation: Finance professionals

Social background: Professional