AMORTIZATION EXPENSE is the allocation to expenses of the cost of an intangible asset such as goodwill, a patent, bond issue costs, etc.
CAPITAL SURPLUS is an archaic term. See PREMIUM ON CAPITAL STOCK.
BANK is a financial entity that is licensed by a government to receive monetary deposits: commercial/retail banks and investment banks. In most countries, banks are regulated by a national government or central bank.
Enter a term, then click the entry you would like to view.