商界人士一般假定企业会持续经营。
People in business generally assume that businesses will continue to operate as going concerns.
持续经营净收益。它是指税后收益。
Net Income From Continuing Operations This is the income after taxes.
审计人员需要考虑管理层使用持续经营假设是否适当。
The auditor needs to consider the appropriateness of management's use of the going concern assumption.
因此，不论个别股东退休或死亡，公司都可以持续经营。
Therefore, the corporation may continue its operations veto disruption, despite the retirement or death of individual stockholders.
企业价值评估的假设主要有持续经营假设和公开市场假设。
The assumptions of corporate valuation include continuing operation assumption and public market assumption.
审计人员需要评价企业也许不是一个持续经营实体的风险。
The auditors need to assess the risk that the company may not be a going concern.
企业间竞争日益激烈，研究持续经营的不确定性成为必然。
With the increasingly severe competition, it is necessary to do some research on the uncertainty of continuous-going.
汇丰一直持续经营，尽管，或许是因为处于一个动荡的环境中。
HSBC has endured despite, or perhaps because of, a turbulent environment.
为保持担保机构的持续经营，必须采取合理措施防范和控制风险。
Guarantee for the keeping the organization keep on operating, must adopt the reasonable measure against with control the risk.
通用汽车的审计机构必须在3月底前对该公司的“持续经营”状态作出决定。
GM's auditors must make a decision on the company's 'going concern' status by the end of March.
最低偿付能力额度是保险监管机构对保险公司持续经营的资本要求。
The minimum solvency margin is the capital requirement for insurance continuity set by regulatory authorities.
享受本办法扶持的企业，自享受年度起，应在园区持续经营十年以上。
Enterprises enjoying the support of these Measures shall continue to operate in the park for more than ten years since enjoying the year.
此时，高层管理者开始意识到专业清洁保养对饭店持续经营的重要性。
At this point, executives are beginning to realize major cleaning and maintenance of the hotel the importance of continuing operations.
项目是企业在持续经营的过程中，为了达成特定目标所进行的临时计划。
Projects are the temporary initiatives companies put in place alongside their ongoing operations to achieve specific goals.
传统财务理论中持续经营假设逐渐松动，企业面临的不确定性日益增大。
Manage and suppose continuously in the traditional financial theory that becomes flexible gradually, the uncertainty that enterprises face increases day by day.
公司通常会永久持续经营，并且其存在不受某股东的死亡或退股的影响。
Corporations typically have perpetual duration and their existence is unaffected by the death or withdrawal of a shareholder.
英国财务报告委员会提出了第四种处理方式，对公司持续经营可行性提出认真的疑惑。
Britain’s Financial Reporting Council has suggested a fourth alternative, that would express “serious doubt” about the ability of the company to continue as a going concern.
因为它们并不被认为会对公司的持续经营带来影响，所以他们是单独列示的。
These are listed separately because they aren't expected to have an impact on the continuing operations of the business.
会计职业所面临的最大问题就是，确定在何种情况下应当放弃持续经营假设。
A major problem facing the accounting profession is in identifying the circumstances under which the continuity assumption should be abandoned.
这个战略管理过程是一个全面的、持续经营过程，包括战略规划、实施与评估。
The strategic management process is a comprehensive and ongoing management process that involves strategic planning, implementation, and evaluation.
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。
The going concern convention is not the direct basis of the historical cost principle, It is all the basis of nonliquidation value.
自1925年在厦门设立第一家分行起，华侨银行一直保持在中国的持续经营。
OCBC Bank has maintained a continuous presence in China since 1925 with the opening of our first branch in Xiamen.
固定资产是企业的重要经济资源，是企业赖以维持简单再生产和持续经营的物质基础。
The fixed assets is the key economic resources, which the enterprise to maintain a simple reproduction and the material basis for continuing operations.
因为这可是关系到他们是否可以持续经营的关键，而且你要知道，如果你花光了钱，你就没有钱了。
The question is can they continue to do that. If you run out of money, you run out of money.
可以确定的是，只有少数几家像汉普顿旅社这样糟糕的公司能够并且持续经营无限长的时间。
To be sure, it is only the rare firm that can be as bad as Hampton House was and survive for any extended period of time.
根据持续经营概念，会计师假设企业将存续足够长的时间以充分利用现有资产实现预期目标。
According to the going-concern concept, accountants assume that the business will remain in operation long enough to use existing assets for their intended purpose.
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。
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。
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.
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