• 1. going concern assumption: 持续经营假设 | 继续经营假设 | 继续经营假定
• 2. Going-concern assumption: 持续经营假设 | 继续经营的假定
• 3. Going- concern assumption: 持续经营假设

更多释义

• 1.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。
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• 2.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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• 3.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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