If you want /company.php?test=AAA001 to redirect to /company/AAA001, do this:
RewriteCond %{QUERY_STRING} test=([A-Z]+[0-9]+)
RewriteRule ^company.php /company/%1? [R]
If you want /company/AAA001 to be rewritten as /company.php?test=AAA001, do this:
RewriteRule company/([A-Z]+[0-9]+)$ /company.php?test=$1
