1) going concern hypothesis
持续经营假设
1.
Impact of going concern hypothesis upon audit opinion——an empirical study on China s stock markets;
持续经营假设对审计意见的影响—源自沪深股市的实证研究
2) Going-concern and continuity evelopment assumption
持续经营与可持续发展假设
3) going-concern postulate
连续经营假设
4) continuity of life assumption
继续经营假设
5) assumption of sustained management and complying with social rules
持续经营与遵守社会规则假设
6) sustainable operation
持续经营
1.
So there is a need to analyze such accounting issues as the asset maintenance,sustainable operation,provision for impairment of assets,provision for depreciation or amortization of highway assets,and highway operation costs and expenses.
为有效实施资产保全、持续经营、资产减值准备、公路资产折旧或价值摊销、成本费用核算等一系列会计核算,分析衍生的公路经营业务对会计核算的价值影响。
2.
This paper first analyzes the general situations and the overall trend of the auditing opinions presented by the CPAs on the uncertainty of the listed companies sustainable operation since the first auditing report was disclosed and finally explores the rationality and the existing problems about such auditing opinions.
本文分析了自我国出现首份上市公司持续经营不确定性审计意见的审计报告以来,注册会计师对上市公司持续经营审计不确定性发表审计意见的总体情况与趋势,阐述了注册会计师对上市公司持续经营不确定性发表的审计意见的合理性及其存在的问题。
3.
The sustainable operation of corporations is an important part of the capacity of sustainable development.
可持续经营能力是企业可持续发展能力的重要组成部分 ,长期以来 ,对企业可持续经营能力的评价仅停留在企业的财务层面 ,而忽略企业的非财务因素的影响。
补充资料：持续经营
持续经营——
持续经营是指假定在可预见的将来，企业或会计主体的市场经营活动将持续不断地延续下去，因而将按照原定的正常购买意图去使用现有资产，按照原定的偿还条件去偿还债务。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条