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。

youdao

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。

youdao

He sold the cafe as a going concern.

他把经营得正红火的小餐馆卖掉了。

《牛津词典》

Our concern is going to be the arguments that make up the center of the dialogue.

我们关心的是,这个对话录核心的论点

耶鲁公开课 - 死亡课程节选

That's the question that's going to concern us for a couple of weeks.

这是我们今后几周主要考虑的问题

耶鲁公开课 - 死亡课程节选

We subtracted neither taxes on this income, which will presumably be sheltered by depreciation deductions, nor operating costs. (At any one time, Don Jr. has a half-dozen people helping him on the licensing operation.) But neither did we add for the potential from future deals not yet signed, the going concern value of the operation.

FORBES: How Much Is He Worth?

Audit Analytics also notes that for the partial year 2010 on which their estimates of the trend are based, 2590 of the 2636 going concern qualifications were filed by non-accelerated filers, that is, the smallest public companies.

FORBES: Going, Gone: Too Many "Going Concern" Warnings May Be As Bad As Too Few

If the company was a going concern it could raise the money from banks or private investors.

ECONOMIST: Rover