31 2、持续经营（Going Concern Concept）：An underlying assumption in accounting is that an accounting entity will continue in operation for a period of time su...
Another reason for measuring assets at historical cost is the going-concernconcept, which holds that the entity will remain in operation for the foreseeable future.
以历史成本计量资产的另一个原因就是持续经营概念，它认为企业在可以预见的将来继续保持经营。
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According to the going-concernconcept, accountants assume that the business will remain in operation long enough to use existing assets for their intended purpose.