fixed asset test 中文意思是什麼
fixed asset test
解釋
固定資產測試-
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 "
接近之處在於:採用法定資本的概念,法定了最低注冊資本,強制計提資本公積金和盈餘公積金,以維護公示資本,並在公示資本之外增加對債權的擔保,以及限制實繳出資的分配,限制減資分配和股票回購,傾向于把可分配的價值限定於利潤、限定於資本的增值部分。
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