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单词 going concern assumption
释义
going concern assumption
  • 简明释义
  • 持续经营假设
  • 网络释义
  • 1

    ?持续经营假设

    持续经营假设(Going Concern Assumption):财务报表的编制一般基于持续 经营假设,假定企业在可以预计的将来能够持续经营。即企业无意也无须终止 或缩小其经营规模。

  • 2

    ?继续经营假设

    继续经营假设(Going Concern Assumption):视企业在可预见的将来会一直持继经营下去,而足以履行应尽义务及计划。

  • 3

    ?继续经营假定

    继续经营假定 going concern assumption; going-concern basis 继续经营 continuity of life; going concern .

短语
  • 双语例句
  • 1
    The auditor needs to consider the appropriateness of management's use of the going concern assumption.
    审计人员需要考虑管理层使用持续经营假设是否适当。
  • 2
    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。
  • 3
    However, this deterministic assumption about development prospects of an accounting entity has been challenged by the fact that uncertainties of going concern exist widely in current society.
    然而这种对会计主体发展前途的确定性设想,受到当今社会持续经营不确定性普遍存在的挑战。
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更新时间:2025/3/27 20:55:42