Examlex
A firm should have no more than one market segment in its marketing strategy.
Capital Surplus
Funds received by a company from the sale of shares in excess of their stated par value, recorded as equity in the financial statements.
Par Value
A face value assigned to a share of stock by the company's charter.
Cash Flow Test
A financial analysis method used to determine the liquidity of a company by assessing its ability to generate cash to pay its short-term obligations.
Equity Insolvency Test
A method to determine if a company can meet its financial obligations as they come due without having to sell off assets.
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