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(yíng)概唸，會(huì)計(jì)師假設(shè)企業(yè)將存續(xù)足夠長(zhǎng)的時(shí)間以充分利用現(xiàn)有資産實(shí)現(xiàn)預(yù)期目標(biāo)。
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(jì)量資産的另一個(gè)原因就是持續(xù)經(jīng)營(yíng)概唸，它認(rèn)爲(wèi)企業(yè)在可以預(yù)見(jiàn)的將來(lái)繼續(xù)保持經(jīng)營(yíng)。