He sold the cafe as a going concern.

他把经营得正红火的小餐馆卖掉了。

The receivers will always prefer to sell a business as a going concern.

接管人总是更希望出售仍然在运营的公司。

Not very good at first. It has been two years before it BEComes a going concern.

开始不太理想，直到考（试大两年以后才开始赢利。

Not very good at first. It has been two years before it becomes a going concern.

开始不太理想，直到考两年以后才开始赢利。

The auditors need to assess the risk that the company may not be a going concern.

审计人员需要评价企业也许不是一个持续经营实体的风险。

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。

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。

It remains to be seen whether Toyota sells on its Cologne-based team as a going concern.

丰田是否会销售总部位于科隆的车队，仍需进一步观察。

GM's auditors must make a decision on the company's 'going concern' status by the end of March.

通用汽车的审计机构必须在3月底前对该公司的“持续经营”状态作出决定。

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。

The auditor needs to consider the appropriateness of management's use of the going concern assumption.

审计人员需要考虑管理层使用持续经营假设是否适当。

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 accounts also reveal that the Garden Bridge Trust is no longer a "going concern", meaning its finances are subject to collapse.

项目文件还显示，花园桥项目信托公司不再是一个能够“持续经营”的公司，这意味着其财政会崩溃。

If yours is a going concern, include at the very least a 12-month trailing income statement, balance sheet and cash flow statement.

如果你的情况是”持续经营”，那么把最近12个月的跟踪收入清单、平衡表，现金流量表包含进去。

The going concern convention is not the direct basis of the historical cost principle, It is all the basis of nonliquidation value.

持续经营假设不是历史成本原则的直接基础，它是所有非清算价值的共同基础。

What sets it apart from the other two bidders is that its bid is for a "going concern", meaning it wants to keep the company going.

什么套有别于其他两个投标人是它的出价是一个“经营”，意思是要保持公司去。

The enterprise whose financial statements are being reported is a "going concern", not only as of the time reporting is being done, but also for the conceivable future.

发布财务报表的企业是一个“持续经营的企业”，不单是到报表发布的时间为止，而是还要包括可想见的将来。

The most fundamental concepts underlying the accounting process are:Accounting Entity. Each business venture is a separate unit, accounted for separately. Going Concern.

下面是在会计期间中最根本的会计观念： 会计主体：每一个企业是一个分别核算的单独的个体。

By 1947, the post Office was a going concern, with a small fleet of bicycles, a crew of postal carriers and 336 stations, operating twenty thousand miles of postal lines.

到了1947年，邮局的业务很是兴旺，拥有一些自行车、一批邮递员和三百六十个邮站，邮路营业里程达两万英里。

Britain’s Financial Reporting Council has suggested a fourth alternative, that would express “serious doubt” about the ability of the company to continue as a going concern.

英国财务报告委员会提出了第四种处理方式，对公司持续经营可行性提出认真的疑惑。

A kind of viewpoint thought that families tend to have long investment horizons because they viewed their firms as an asset to be passed on to their heirs as a going concern.

一种观点认为，家庭倾向于长期投资的视野，因为他们认为他们的公司被传递给他们的继承人作为一个持续的关注资产。

Contemporary accounting assumes the entity will remain in operation for the foreseeable future. This assumption is known as the "going concern" or the "continuity" convention.

现代会计假定一个单位将在可预见的未来继续经营，这种假定被称为“持续经营的企业”或“持续经营”惯例。

Right now, auditors are required to assess whether a company is likely to continue as a going concern, but they tend to focus only on financial strength rather than sustainability.

目前，按照要求，审计师本应评估一家公司是否具有持续经营的能力，但审计师往往只关注企业的财务实力，而不是经营的可持续性。

The audit manager has asked you several questions concerning the reliance on the work of expert, internal auditors and consideration of going concern issue in the course of auditing.

审计经理向你询问一些问题，关于在审计中借助外部专家和内部审计人员工作，以及对持续经营假设的考虑。