going-concern concept

基本解釋

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.
根據(jù)持續(xù)經(jīng)營概念，會計師假設(shè)企業(yè)將存續(xù)足夠長的時間以充分利用現(xiàn)有資產(chǎn)實現(xiàn)預(yù)期目標。
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.
以歷史成本計量資產(chǎn)的另一個原因就是持續(xù)經(jīng)營概念，它認為企業(yè)在可以預(yù)見的將來繼續(xù)保持經(jīng)營。