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。

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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。

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