Combination accounting enables The accounting Entity Assumption and The Periodicity Assumption flexible.

合并会计使会计主体假设、会计分期假设松动。

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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。

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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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