balance sheet tests meaning in Chinese
资产负债表测试
Examples
- One kind of legal mandatory focuses on the financial rations , such as equity insolvency test , balance sheet test , liability / asset ratio , and cash flow test . another kind of legal mandatory focuses on the " stated capital " and fixed - ratio reserves fund . i pay much attention to the issue of " which part of the value can be distributed "
接近之处在于：采用法定资本的概念，法定了最低注册资本，强制计提资本公积金和盈余公积金，以维护公示资本，并在公示资本之外增加对债权的担保，以及限制实缴出资的分配，限制减资分配和股票回购，倾向于把可分配的价值限定于利润、限定于资本的增值部分。