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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

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

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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