持续经营假设

1
going concern assumption
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。
2
Continuity Assumption
... 货币计量假设 Unit-of-measure Assumption 持续经营假设 Continuity Assumption 会计分期假设 Time-period Assumption ...
3
Going-concern speculation
... Going-concern speculation 持续经营假设 going-concern concept 持续经营概念 going-concern 持续经营 ...
4
going concern
（2）持续经营假设（going concern）即假定企业在可预见的将来会按现有方式和目标持续地存在，而不会面临清算。

1
审计人员需要考虑管理层使用持续经营假设是否适当。
The auditor needs to consider the appropriateness of management's use of the going concern assumption.
2
企业价值评估的假设主要有持续经营假设和公开市场假设。
The assumptions of corporate valuation include continuing operation assumption and public market assumption.
3
传统财务理论中持续经营假设逐渐松动，企业面临的不确定性日益增大。
Manage and suppose continuously in the traditional financial theory that becomes flexible gradually, the uncertainty that enterprises face increases day by day.

持续经营假设
持续经营假设是指被审计单位在编制财务报表时，假定其经营活动在可预见的将来会继续下去，不拟也不必终止经营或破产清算，可以在正常的经营过程中变现资产、清偿债务。

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