Surplus
noun
Surplus of surplus money is still a surplus. There's just too much money everywhere!
じょうよきん
This is a jukugo word that uses the on'yomi readings of the kanji. You should be able to read this on your own.
会社の利益剰余金を資本金に振替えるつもりです。
We intend to transfer the company’s earned surplus into capital.