... 物流组织在现代企业战略变革中的作用 updated action of logistics organization in the modern enterprise strategy 经营中企业的价值going-concern value 经营管理的作用 role of operating management ...
If a company were to be sold rather than liquidated, both tangible and intangible assets would be considered in the determination of the company's going-concernvalue.
如果一家公司即将被卖掉，而不是清算，那么无形和有形资产都需要被计入公司连续经营的价值里。
2
The goingconcern convention is not the direct basis of the historical cost principle, It is all the basis of nonliquidation value.
持续经营假设不是历史成本原则的直接基础，它是所有非清算价值的共同基础。
3
Unfortunately, Reorganization procedure may generate inefficient effects, such as saving firms without goingconcernvalue and providing adverse incentives.