receivable）和剩余资产（ residual asset）（包含剩余资产总额和递延利润（负债））； 同时在利润表中 确认终止确认基础资产的利得收入。
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...-中国财经通 ... surplus and deficit account 盈余亏损帐 surplus assets 剩余资产 surplus funding 剩余资金 ...
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﹛注：在加拿大 使用之专有名词为「剩余资产（Redundant Assets）﹜。 常规化盈利（Normalized Earnings）-经调整非常态、非经济性或其他非常项目，以消 除异常及／或有利因素后之经济利益。
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保留了任何公司的剩余资产清算的权利。
The right to any residual assets on the liquidation of the company is reserved.
接管公司会根据被接管公司的剩余资产额来决定是否对公司接管。
Depending on whether there are remaining assets in the companies, the receiver decides on whether to take action.
拥有第二追索权的是债券持有人，拥有银行清算完毕之后企业剩余资产的追索权。
The others were usually bondholders, who had to be satisfied with what was left after the Banks had been paid.
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