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。

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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。

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