如此一来，现金并非完全由公司自由支配，反而成为 受限制资产 （restricted assets）。就财务报表公允揭露的精神而言，现金中受到限制的部分，应该在附注中加以解释。
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... restricted approach 限制性的途径... restricted game 约束对策,限制对策... restricted assets 受限制的资产...
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Restricted Current Assets 受限制资产
·2,447,543篇论文数据，部分数据来源于NoteExpress
And both the volatility of assets price and the restricted period have positive impact on the discounts of marketability restricted assets.
同时，资产价格的波动率和限售期也将对流通受限资产的折价率产生正向影响。
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The idea is that permanently restricted funds (or assets) are to be preserved as much as possible (and generally invested) while the income or other benefit of the assets are spent to further the designated purpose.
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TQPPs' assets is still restricted to trust banks and life companies.
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