He sold the cafe as a going concern.
他把经营得正红火的小餐馆卖掉了。
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。
GM's auditors must make a decision on the company's 'going concern' status by the end of March.
通用汽车的审计机构必须在3月底前对该公司的“持续经营”状态作出决定。
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。
Steve Priddy, of the Association of Chartered Certified Accountants, says that the onus will be on directors to be frank about any worries, even when they consider the firm a going concern.
注册会计师协会的Steve Priddy说即使主管人员认为公司能继续经营，他们也必须将其担心开诚布公。
The auditors need to assess the risk that the company may not be a going concern.
审计人员需要评价企业也许不是一个持续经营实体的风险。
The increase of risks in going concern also gives an edge to CPAs' auditing risks.
企业持续经营风险的加大同样增大了注册会计师的审计风险。
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。
The going concern convention is not the direct basis of the historical cost principle, It is all the basis of nonliquidation value.
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。
Unfortunately, Reorganization procedure may generate inefficient effects, such as saving firms without going concern value and providing adverse incentives.
重组程序也有可能产生无效率的结果，包括拯救没有存续价值的企业和对当事人的激励产生负面影响。
The enterprise whose financial statements are being reported is a "going concern", not only as of the time reporting is being done, but also for the conceivable future.
发布财务报表的企业是一个“持续经营的企业”，不单是到报表发布的时间为止，而是还要包括可想见的将来。
By 1947, the post Office was a going concern, with a small fleet of bicycles, a crew of postal carriers and 336 stations, operating twenty thousand miles of postal lines.
到了1947年，邮局的业务很是兴旺，拥有一些自行车、一批邮递员和三百六十个邮站，邮路营业里程达两万英里。
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.
现代会计假定一个单位将在可预见的未来继续经营，这种假定被称为“持续经营的企业”或“持续经营”惯例。
The audit manager has asked you several questions concerning the reliance on the work of expert, internal auditors and consideration of going concern issue in the course of auditing.
审计经理向你询问一些问题，关于在审计中借助外部专家和内部审计人员工作，以及对持续经营假设的考虑。
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.
然而这种对会计主体发展前途的确定性设想，受到当今社会持续经营不确定性普遍存在的挑战。
If a company were to be sold rather than liquidated, both tangible and intangible assets would be considered in the determination of the company's going-concern value.
如果一家公司即将被卖掉，而不是清算，那么无形和有形资产都需要被计入公司连续经营的价值里。
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。
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。
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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