剰余金

1. Origins, structure, and basic meaning

• Structure: 剰余金 is read as じょうよきん and is a noun for surplus funds remaining after required spending or allocation.
• Basic usage: Allocating a year-end surplus to repairs appears in 年度末の剰余金を修理に充てる, while the use of surplus funds appears in 剰余金の使い道.

2. Common pitfalls and similar expressions

• Allocation with に充てる
  • Use 剰余金を修理に充てる when assigning the remaining funds to a specific purpose.
• Difference from 利益
  • Unlike the word for profit earned through business activity, this term focuses on an amount left after calculation, spending, or allocation.