going concern concept

简明释义

继续经营概念,继续经营企业原则

英英释义

例句

1.If there are doubts about a company's ability to continue, the going concern concept may need to be reconsidered.

如果对公司持续经营能力存在疑问，则可能需要重新考虑持续经营原则。

2.The going concern concept is crucial for investors as it affects their decision-making regarding the financial health of the company.

对于投资者来说，持续经营原则至关重要，因为它影响他们对公司财务健康状况的决策。

3.The auditor assessed the company's financial statements based on the going concern concept, which assumes that the business will continue its operations for the foreseeable future.

审计师根据持续经营原则评估公司的财务报表，该原则假设企业将在可预见的未来继续运营。

4.In the annual report, the board of directors discussed the implications of the going concern concept in light of recent market challenges.

在年度报告中，董事会讨论了最近市场挑战下持续经营原则的影响。

5.Management must evaluate any conditions that might cast significant doubt on the going concern concept before preparing the financial statements.

管理层在编制财务报表之前，必须评估任何可能对持续经营原则产生重大疑虑的情况。

作文

The concept of a business being a 'going concern' is fundamental in the field of accounting and finance. This term refers to the assumption that a company will continue its operations into the foreseeable future, without any intention or necessity to liquidate or significantly curtail its activities. Understanding the going concern concept is crucial for investors, creditors, and other stakeholders as it impacts the valuation of a company and its financial statements.When preparing financial statements, accountants must assess whether the going concern concept is applicable. If there are indications that a company may not be able to continue its operations, such as financial difficulties or legal issues, it raises concerns about the validity of the going concern concept. In such cases, the financial statements may need to be adjusted to reflect the potential liquidation value of the company's assets rather than their ongoing operational value.For instance, if a company is facing significant losses, mounting debt, or has defaulted on its loans, auditors will scrutinize the going concern concept. They will evaluate management’s plans to address these challenges and determine if there is substantial doubt about the company’s ability to continue as a going concern. If doubts exist, the auditors may issue a qualified opinion or express uncertainty in their report, which can negatively affect the company’s stock price and its ability to secure financing.Moreover, the going concern concept also influences how businesses make strategic decisions. Companies that are confident in their status as a going concern may invest in growth opportunities, research and development, or expansion projects. Conversely, if a company is uncertain about its future, it may adopt a more conservative approach, focusing on cost-cutting measures and preserving cash flow.In addition to its implications for financial reporting and decision-making, the going concern concept plays a vital role in corporate governance. Boards of directors have a fiduciary duty to ensure that the company remains a going concern. They must regularly review financial performance, risk factors, and market conditions to safeguard the company’s long-term viability.In conclusion, the going concern concept serves as a cornerstone in accounting practices and financial analysis. It helps stakeholders assess the sustainability of a business and its ability to meet obligations in the long run. Understanding this concept allows investors and creditors to make informed decisions based on the health and stability of a company. As businesses navigate through various economic challenges, the going concern concept remains a critical factor in evaluating their future prospects and operational strategies.

“持续经营”概念在会计和金融领域中是一个基本的概念。这个术语指的是假设一家公司将在可预见的未来继续运营，而没有清算或大幅缩减其活动的意图或必要性。理解持续经营概念对投资者、债权人和其他利益相关者至关重要，因为它影响公司的估值及其财务报表。在编制财务报表时，会计师必须评估持续经营概念是否适用。如果有迹象表明一家公司可能无法继续运营，例如财务困难或法律问题，就会引发对持续经营概念有效性的担忧。在这种情况下，财务报表可能需要调整，以反映公司资产的潜在清算价值，而不是其持续运营的价值。例如，如果一家公司面临重大损失、不断增加的债务或未能偿还贷款，审计师将会仔细审查持续经营概念。他们将评估管理层应对这些挑战的计划，并确定是否对公司的持续经营能力存在实质性怀疑。如果存在怀疑，审计师可能会发表保留意见或在报告中表达不确定性，这可能会对公司的股价和融资能力产生负面影响。此外，持续经营概念还会影响企业的战略决策。对其作为持续经营实体的状态充满信心的公司可能会投资于增长机会、研发或扩展项目。相反，如果一家公司对其未来感到不确定，它可能会采取更保守的方式，专注于削减成本和保护现金流。除了对财务报告和决策的影响外，持续经营概念在公司治理中也发挥着重要作用。董事会有责任确保公司保持持续经营。他们必须定期审查财务表现、风险因素和市场状况，以保护公司的长期生存能力。总之，持续经营概念作为会计实践和财务分析的基石，帮助利益相关者评估企业的可持续性及其长期履行义务的能力。理解这一概念使投资者和债权人能够根据公司的健康状况和稳定性做出明智的决策。在企业应对各种经济挑战时，持续经营概念仍然是评估其未来前景和运营策略的关键因素。