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。
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。
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。
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 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 auditors need to assess the risk that the company may not be a going concern.
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 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 auditor needs to consider the appropriateness of management's use of the going concern assumption.
审计人员需要考虑管理层使用持续经营假设是否适当。
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。
The enterprise whose financial statements are being reported is a "going concern", not only as of the time reporting is being done, but also for the conceivable future.
发布财务报表的企业是一个“持续经营的企业”，不单是到报表发布的时间为止，而是还要包括可想见的将来。
"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。
‘Nowadays, there is great concern because children are glued to the television, computers, and videogames, but the same importance is not given to them going to bed at the same time every night.’
如今，孩子对电视、电脑及电动游戏的痴迷程度已经引起了社会的担忧，但是人们似乎还没有意识到让孩子每天按时睡觉的重要性。
I don't think we are going to have one (ballistic landing), but if we did, it would not concern me.
我认为我们不会进行(弹道式着陆)，但假若进行，我也不会担心。
There was some concern in Lakers camp that Bryant might need a little time to get going after the surgery.
湖人队阵中曾有一些担忧，认为科比可能需要更长的时间来找回状态。
The audit manager has asked you several questions concerning the reliance on the work of expert, internal auditors and consideration of going concern issue in the course of auditing.
审计经理向你询问一些问题，关于在审计中借助外部专家和内部审计人员工作，以及对持续经营假设的考虑。
What should be of concern is that the IAEA is becoming less able to provide an accurate picture of what is going on.
值得关注的是国际原子能组织变得越来越缺乏准确描述最新进展的能力。
If you start to see budget dollars going away, and the people who supported those dollars are going away, there is [cause for] concern.
如果你开始看到预算在减少，支持这些预算的员工相继离开，那就有理由感到担心。
If we are going to concern ourselves with this matter, first, if we may suggest it, don't start to examine from a position, or an attitude, or a principle, for this will prevent you from exploration.
如果我们自己要关注这个问题，首先，如果我们可以建议的话，请不要从某个立场、态度或原则开始来审视，因为这会妨碍你进行探索。
The increase of the fee of higher education which is going up increasingly fast in recent years, has become one of the focuses of the social concern.
近几年高校收费上涨过快已成为社会各界关注的焦点问题之一。
"It has to do with technology and the level of concern about what is going on in the office," Nahmias added.
纳米亚斯补充说：“这不仅同技术相关，也和人们对办公室事务的关注度有关系。”
There's going to be major concerns about inflation - there is still a major concern about asset bubbles, capital inflows, and it's critical to sustain that economic growth.
在通货膨胀方面会有很大的担忧。对资产泡沫、资本的流入方面也有很大的担忧，这些因素对保持经济增长也是很关键的。
"The exposed concrete is going to have to go," he says, expressing some concern about how the architect might take this.
“暴露在外面的水泥都会被去掉，”他说，语气中表达着对建筑师将如何处理的担心。
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。
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。
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