Separate-entity Assumption 会计主体假设
Economic entity assumption 经济个体假定 ; 经济实体假设 ; 经济实体的假设
accounting entity assumption 会计主体假设 ; 会计主体
The Accounting Entity Assumption 会计主体假设
Business entity assumption 经营主体假设 ; 会计主体假设
account entity assumption 会计主体假设
Combination accounting enables The accounting Entity Assumption and The Periodicity Assumption flexible.
合并会计使会计主体假设、会计分期假设松动。
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。
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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