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》

The receivers will always prefer to sell a business as a going concern.

接管人总是更希望出售仍然在运营的公司。

《柯林斯英汉双解大词典》

Right now, auditors are required to assess whether a company is likely to continue as a going concern, but they tend to focus only on financial strength rather than sustainability.

目前，按照要求，审计师本应评估一家公司是否具有持续经营的能力，但审计师往往只关注企业的财务实力，而不是经营的可持续性。

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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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