If the definition of Surplus is excess over what one need. Then When it is appropriate to use the word SURPLUS PROFIT in Accounting and Finance?

Accounting profit in simple terms is the revenue of a company minus the explicit costs of a company. It is also often the same as or very closely related to the net income on a financial statement. Net income is always found toward the bottom of the income statement (hence, the bottom line), and it's easily the most-watched number in finance. Accounting profit is calculated using methods referred to as Generally Accepted