realized surplus

英 [ˈriːəlaɪzd ˈsɜːpləs]

美 [ˈriːəlaɪzd ˈsɜːrplʌs]

实现【际】盈余

Marx supposes that all commodities are sold at its full value, and that the surplus value contained in them is fully realized when he studies how the surplus value comes into being.
马克思在研究剩余价值是怎样产生的时候，先假定商品都是按它的价值出卖的，假定商品包含多少剩余价值，就实现多少剩余价值。
But the real urbanization in human society should be from the beginning of England Industrial Revolution in 1760s '. Industrialization and urbanization were realized in England by using the primitive accumulation of the agriculture surplus and other industry workers' income of local deprival and overseas colonial loot.
人类社会真正意义上的城市化应该从1760年代英国工业革命开始，英国通过在国内剥夺农业剩余和非农产业劳动者收入以及海外殖民掠夺完成原始资本积累，实现工业化和城市化。
Then, in 2001 debt restructuring standard was revised to abolish fair value, and used book value as the measurement basis of assets accounting and no restructure gain was realized. Debt restructuring income gains and losses was included in capital surplus in the revised vision.
于是，我国在2001年对债务重组准则进行了修订，取消公允价值计量，以账面价值作为资产核算的计量基础，并不再确认重组收益，而是将重组收益计入资本公积。