A major problem facing the accounting profession is in identifying the circumstances under which the continuity assumption should be abandoned.
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。
And premature abandonment of the continuity assumption by accountants may cause liquidation if it results in demands by creditors for repayment of accounts outstanding.
会计师没有足够的根据就放弃继续经营假设，那么，一旦引起债权人对未偿债务要求还款，就会导致破产清理。
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。
应用推荐