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.
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.
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.
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。
The assumption of continuing operations in traditional financial theory is gradually relaxed, enterprises are facing with increasing uncertainty.
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.
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.
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。
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.
网络会计的出现动摇了传统会计中会计主体、持续经营、会计分期、货币计量等会计假设的地位。
Appearance of network accounting wavers accounting entity, continuous operation, accountant period, currency assumption status that accounting suppose continuously in the traditional accounting.
针对这些观点，从会计主体、持续经营、会计分期、货币计量四个方面，提出了虚拟企业的会计假设不变的观点。
To this view, it advanced unchangeably the view of accountant assumption in this paper, from accountant main body, continuance management, accountant stages and currency measure.
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.
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.
应用推荐