资产负债表
资产负债表 英语:balance sheet 法语:bilan 德语:Bilanz 意大利语:bilancio 西班牙语:balance general
insolvency, n. 1. The condition of being unable to pay debts as they fall due or in the usual course of business. 2. The inability to pay debts as they mature. — Also termed failure to meet obligations; failing circumstances. See BANKRUPTCY(2). Cf. SOLVENCY. balance-sheet insolvency. Insolvency created when the debtor’s liabilities exceed its assets.