People in business generally assume that businesses will continue to operate as going concerns.
商界人士一般假定企业会持续经营。
Auditors also want to be reassured about refinancing prospects well before maturity dates so they can sign off on companies as going concerns.
审计师在审计报告日来到之前必须确保资金有再次流入的良好前景,使得他们能对公司持续经营的结论签字。
Shares also trade at about 70-80% of their book value (implying that firms are worth more as a collection of assets to be sold than as going concerns).
股价还在面值的70 - 80%时就被交易了,这说明卖掉那些公司的获利远比长期投资来得丰厚。
应用推荐