英语释义

1. a business that is making a profit
They had a difficult start, but they've turned the restaurant into a going concern.

2. a business that is in operation

片语

going-concern ssumption持续谋划假定

Going-concern presumption连接筹办假定

Going-concern supposition不断筹备假定

going-concern concept持续经营概念

going-concern scenario常态情境

going-concern basis持续经营的基础

Going-concern speculation持续经营假设

The Going-Concern持续经营

英汉例句

• interval, when a firm is a going concern , is best of all reflected by discount methods.

  间隔，当一个公司是一个兴隆的公司的时候，是最好所有的反映被优惠方法。

• where there are going concern issues, the auditor needs to ensure that the directors have made sufficient disclosure of such matters in the notes to the financial statements.

  当存在影响持续经营的事件，审计人员需要确定管理层在报表相关附注中就这类事件做出了充分披露。

• the increase of risks in going concern also gives an edge to cpas「 auditing risks.

  企业持续经营风险的加大同样增大了注册会计师的审计风险。

• subject to the terms of this agreement, the vendor shall sell as beneficial owner, and the purchaser shall purchase, the business as a going concern and all of the assets free from all encumbrances.

  在本协议的条款的规限下，卖方须以实益拥有人的身分将业务作为正营运中的事业出售和将一切资产出售，而买方须将业务作为正营运中的事业购买和将一切资产购买，不附带任何产权负担。

• the shareholders argue that the bank was a going concern and had a strong asset base, albeit hit by short-term liquidity problems.

  股东们认为，银行连续经营的企业，有着强大的资产基础，尽管遭受短期流动性问题。

• the real trouble with italy isn」t its leadership – after all, the country has functioned as a going concern despite having more than 60 different governments in the post-war era.

  意大利真正的问题并不在领导人——虽然二战以来意大利已换了60多届政府，而且问题不断，但一直运转正常。

• risk factors:auditors have issued a going concern opinion. ……if we are unable to do so, we will have to cease operations and you will lose your investment.

  风险因素：审计师对我们的持续经营能力表示疑虑。……如果我公司不能持续经营，我公司将不得不停止经营，而你将失去你的投资。

• as we all know, every company must prepare the financial statements on the going concern basis.

  我们知道，所有企业的会计报表的编制都是在持续经营假设的基础上编制的。

• in fact, for certain businesses, it may be the most useful figure for evaluating a going concern .

  事实上，在某些企业，它可能是最有用的数字为评价一个持续关注的问题。