查询词典 going concern

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。

Going-concern assumption: An assumption by accountants that a business will operate in the foreseeable future unless specific evidence suggests that this is not a reasonable assumption.

会计师的一项假设，即企业在可预见的将来将继续经营，除非特定的证据表明这一假设不合理。

Every company is faced with uncertainty of going-concern every time, and the difference is the degree of uncertainty. The failure of companies is not the rare thing but the frequent phenomenon.

正如竞争的非稳定性是市场常态，持续经营不确定也是企业的常态，任何一个企业在任何一个时点上都存在持续经营的不确定性（Boritz，1991），差别只是不确定的程度大小。

Firms must rely on more efficient operation management and decide the strategies of achieving the operation guide in order to pursue high level object of operation performance and going-concern operation.

公司为追求高水准的经营绩效及永续经营的目标，就必须仰赖更有效的经营管理及订定能够达成经营方针的策略。

Financial distress will heavily damage going-concern value of firm with high growth opportunities.

本文对预期财务困境成本、财务政策与违约概率之关系进行了理论分析。

Our findings are not as much an indication that assessment of going-concern risk does not flow through RMM, but possibly suggest that the ARM cannot capture the effects on audit evidence as a result of dynamic changes in risk factors.

我们的研究也显示出不了太多的风险评估的持续不流过原文，但是可能暗示手臂无法捕捉的影响的审计证据的动态变化的危险因素。

The going-concern assumption - accounting information reflects a presumption that the business will continue operating instead of being closed or sold.

持续经营假设-会计信息反映一种假设：商业将持续运营下去而不是被关闭或售出。

Using the firm-level data from 2000 to 2004, this research uses a sample of 195 listed companies, 70 in crisis state and 125 in normal state, and establishes five logistic models to examine explanatory power of going-concern opinion and auditor size.

本文以民国89年至93年间发生财务危机的70家上市公司，搭配正常公司125家为样本，建立五个Logistic模型以探讨会计师意见与事务所规模的解释能力。

The other assumptions are the going-concern assumption, the accounting period assumption, and the stable money-unit assumption.

主要概念是会计主体概念，其他的假设有持续经营假设，会计期间假设，稳定货币单位假设。

At the same time, it's very hard directly to obtain useful information on the major uncertainties of going-concern ability by the users.

而注册会计师出具的审计报告未能充分反映出企业存在的持续经营重大不确定性问题，从审计意见中也未能看出企业是否存在持续经营重大不确定性问题。

This matter overthrew all basises I learned from Sunday school .

这件事把我从周日学校学到的所有道理都颠覆了。

It's one of the cruel ironies of aging: if you want to remember your favorite restaurants, the less you should eat at them.

这是一个老化的残酷讽刺：如果你想记住你最喜欢的餐馆，你应该更少吃到它们。