This provides an indication that some aspects of going-concern risk are not subsumed by the current Audit risk Model.
这表明某些方面的风险是不被持续的现行审计风险模型。
This function permits Banks to avoid the sale of assets at fire-sale prices, as opposed to going-concern values, to generate funds.
考虑到市值中含无形资产，此项功能允许银行方面免予低价出售资产，从而产生更好的收益。
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.
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。
Another reason for measuring assets at historical cost is the going-concern concept, 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。
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-concern value.
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。
He sold the cafe as a going concern.
他把经营得正红火的小餐馆卖掉了。
The receivers will always prefer to sell a business as a going concern.
接管人总是更希望出售仍然在运营的公司。
Another nationwide concern is whether public funds from other agencies are going into construction in fire-prone districts.
另一个全国范围内关注的事情是，来自其他机构的公共资金是否会用于火灾易发地区的建设。
Right now, auditors are required to assess whether a company is likely to continue as a going concern, but they tend to focus only on financial strength rather than sustainability.
目前，按照要求，审计师本应评估一家公司是否具有持续经营的能力，但审计师往往只关注企业的财务实力，而不是经营的可持续性。
"There is understandably going to be legitimate concern from many in the public," he said, though he believes deep ocean mining would be less damaging than terrestrial extraction.
“公众将会出现一些正当的担忧，这可以理解，”他说，不过他相信，深海采矿将比陆上开采造成的危害小。
Obviously these are abstract concepts and certainly not something most traders are going to concern themselves with.
很明显这些都是抽象的概念，大部分交易者当然不关心。
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.
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。
GM's auditors must make a decision on the company's 'going concern' status by the end of March.
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。
That's the question that's going to concern us for a couple of weeks.
这是我们今后几周主要考虑的问题。
To all but the most zealous anti-smoker, it is obvious that there is much more going on here than a concern with public health, but what?
除最热心的反吸烟者外的所有人，很明显还有比与公共健康问题更多的人关注这些问题，但这是为什么？
The shareholders argue that the bank was a going concern and had a strong asset base, albeit hit by short-term liquidity problems.
股东们认为，银行连续经营的企业，有着强大的资产基础，尽管遭受短期流动性问题。
In light of all this, the NCI expressed its concern about what was going on to Duke University's administrators.
考虑到这些，国家癌症研究所(NCI)对杜克大学的管理状况表示了关注。
It remains to be seen whether Toyota sells on its Cologne-based team as a going concern.
丰田是否会销售总部位于科隆的车队，仍需进一步观察。
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。
The accounts also reveal that the Garden Bridge Trust is no longer a "going concern", meaning its finances are subject to collapse.
项目文件还显示，花园桥项目信托公司不再是一个能够“持续经营”的公司，这意味着其财政会崩溃。
In fact, for certain businesses, it may be the most useful figure for evaluating a going concern.
事实上，在某些企业，它可能是最有用的数字为评价一个持续关注的问题。
Steve Priddy, of the Association of Chartered Certified Accountants, says that the onus will be on directors to be frank about any worries, even when they consider the firm a going concern.
注册会计师协会的Steve Priddy说即使主管人员认为公司能继续经营，他们也必须将其担心开诚布公。
If yours is a going concern, include at the very least a 12-month trailing income statement, balance sheet and cash flow statement.
如果你的情况是”持续经营”，那么把最近12个月的跟踪收入清单、平衡表，现金流量表包含进去。
The increase of risks in going concern also gives an edge to CPAs' auditing risks.
企业持续经营风险的加大同样增大了注册会计师的审计风险。
The going concern 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。
The going concern 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。
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