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)營概唸，會計師假設企業(yè)將存續(xù)足夠長的時間以充分利用現(xiàn)有資産實現(xiàn)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(xù)經(jīng)營概唸，它認爲企業(yè)在可以預見的將來繼續(xù)保持經(jīng)營。