If the money value of the property mortgaged or used as security for other kinds of obligations exceeds the amount of loans secured, the surplus shall go to the bankrupt property for debt repayment.
抵押物或者其他担保物的价款超过其所担保的债务数额的，超过部分属于破产还债的财产。
The first step of the new method is calculating of the exchange value and surplus value respectively, then the added amount of this two value is the value of human resource.
此方法首先分别核算人力资源的交换价值和剩余价值，然后将二者相加，以其总和反映企业所拥有的人力资源总价值；
The Economic Value Added (EVA) is a measure of surplus value created on an investment, namely the difference in amount after the NOPAT (net operating profit after taxes) subtract cost of capital.
EVA就是税后营业利润减资金成本后的剩余回报，即税后的营业利润减去债务和权益资本的使用成本后的差额。
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