Contemporary accounting assumes the entity will remain in operation for the foreseeable future. This assumption is known as the "going concern" or the "continuity" convention.
现代会计假定一个单位将在可预见的未来继续经营,这种假定被称为“持续经营的企业”或“持续经营”惯例。
2
A realty buyer shall, when concluding a realty sales contract with a construction entity, make written commitments to abide by the temporary owners' convention.
物业买受人在与建设单位签订物业买卖合同时,应当对遵守业主临时公约予以书面承诺。
3
Article 23 a construction entity shall, before selling the realty, expressly show the temporary owners' convention and make explanations to the buyers of the realty.