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going concern assumption

  • 持续经营假设

网络释义

  持续经营假设

持续经营假设(Going Concern Assumption):财务报表的编制一般基于持续 经营假设,假定企业在可以预计的将来能够持续经营。即企业无意也无须终止 或缩小其经营规模。

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  继续经营假设

继续经营假设(Going Concern Assumption):视企业在可预见的将来会一直持继经营下去,而足以履行应尽义务及计划。

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  继续经营假定

继续经营假定 going concern assumption; going-concern basis 继续经营 continuity of life; going concern .

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短语

Going-concern assumption 持续经营假设 ; 继续经营的假定

Going- concern assumption 持续经营假设

The Going Concern Assumption 持续经营假设

going g concern assumption 持续经营假设

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双语例句权威例句

  • The auditor needs to consider the appropriateness of management's use of the going concern assumption.

    审计人员需要考虑管理层使用持续经营假设是否适当。

    youdao

  • 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.

    现代会计假定个单位可预见未来继续经营这种假定称为“持续经营的企业”“持续经营”惯例。

    youdao

  • 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.

    然而这种会计主体发展前途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。

    youdao

更多双语例句
  • At the time of nationalisation the government said that any subsequent valuation for compensation purposes should be based on the assumption that Northern Rock had not been a going concern.

    BBC: Appeal defeat for Rock investors

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