going-concern concept
基本解释
- 持續經營概唸
英汉例句
- 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.
根據持續經營概唸，會計師假設企業將存續足夠長的時間以充分利用現有資産實現預期目標。 - 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.
以歷史成本計量資産的另一個原因就是持續經營概唸，它認爲企業在可以預見的將來繼續保持經營。
雙語例句
专业释义
- 持續經營概唸