According to the going-concern concept, accountants assume that the business will remain in operation long enough to use existing assets for their intended purpose.

根据持续经营概念，会计师假设企业将存续足够长的时间以充分利用现有资产实现预期目标。

youdao

Another reason for measuring assets at historical cost is the going-concern concept, which holds that the entity will remain in operation for the foreseeable future.

以历史成本计量资产的另一个原因就是持续经营概念，它认为企业在可以预见的将来继续保持经营。

youdao

If a company were to be sold rather than liquidated, both tangible and intangible assets would be considered in the determination of the company's going-concern value.

如果一家公司即将被卖掉，而不是清算，那么无形和有形资产都需要被计入公司连续经营的价值里。

youdao

So by the time its obstruction of justice trial, scheduled for May 6, begins it may not be a going concern--its various parts having been sold or transferred to other accounting firms.

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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.

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But it hasn't always been smooth going for the 1, 200-employee closely held concern.

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