提出非持续经营企业应采用市场途径的评估方法，新建企业应采用成本途径的评估方法。
Put no-continue run factory should introduce current market value, newborn factory should introduce replacement cost.
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。
The going concern convention is not the direct basis of the historical cost principle, It is all the basis of nonliquidation value.
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