If we are going to concern ourselves with this matter, first, if we may suggest it, don't start to examine from a position, or an attitude, or a principle, for this will prevent you from exploration.

如果我们自己要关注这个问题，首先，如果我们可以建议的话，请不要从某个立场、态度或原则开始来审视，因为这会妨碍你进行探索。

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