going concern

简明释义

继续经营企业

英英释义

例句

1.If a business is not considered a going concern, it may need to liquidate its assets.

如果一家企业不被视为持续经营，可能需要清算其资产。

2.The management team prepared a plan to ensure that the company remains a going concern.

管理团队制定了一项计划，以确保公司保持持续经营。

3.The auditor assessed whether the company was a going concern before issuing their report.

审计师在发布报告之前评估公司是否为持续经营。

4.The financial statements must disclose any doubts about the going concern status of the entity.

财务报表必须披露关于实体的持续经营状态的任何怀疑。

5.Investors are concerned about the going concern status of the startup after the recent losses.

在最近的亏损之后，投资者对该初创公司的持续经营状态感到担忧。

作文

In the world of business and finance, the term going concern is of paramount importance. It refers to the assumption that a company will continue its operations for the foreseeable future, without any intention or necessity to liquidate or significantly curtail its scale of operations. This concept is crucial for various stakeholders, including investors, creditors, and management, as it affects the financial statements and overall assessment of a company's viability. When auditors evaluate a company's financial health, they often assess whether the entity can be considered a going concern based on its ability to meet obligations and generate sufficient cash flow. The going concern principle underlines the preparation of financial statements. If a company is deemed a going concern, it can report its assets at historical cost rather than liquidation value, which would be significantly lower. This treatment provides a more accurate picture of the company's financial position and performance. Conversely, if there are doubts about a company’s status as a going concern, it must disclose these uncertainties in its financial reports, which may lead to diminished investor confidence.For instance, during economic downturns or crises, many businesses face challenges that could jeopardize their going concern status. Companies might struggle with declining sales, increased debt levels, or operational inefficiencies. In such cases, management must take proactive steps to ensure that the company remains a going concern. This could involve restructuring debt, reducing costs, or seeking additional financing. Moreover, the evaluation of a going concern is not static; it requires ongoing assessment. Factors such as market conditions, regulatory changes, and management decisions can all influence a company's ability to continue as a going concern. Therefore, regular reviews and updates to financial forecasts and strategic plans are essential for maintaining this status.In recent years, the COVID-19 pandemic has tested the going concern assumptions of many businesses worldwide. The sudden halt in economic activity led to unprecedented challenges, forcing companies to reevaluate their operations and financial projections. For many, the pandemic raised significant doubts about their going concern status, prompting them to seek government assistance, pivot their business models, or even file for bankruptcy. In conclusion, the concept of going concern is fundamental to understanding a company's financial health and sustainability. It influences how financial statements are prepared and interpreted, impacting decisions made by stakeholders. As businesses navigate an increasingly complex and uncertain environment, the ability to demonstrate that they are a going concern will remain a critical factor in their long-term success. Understanding this principle not only helps in assessing the current state of a business but also provides insight into its future potential and stability.

在商业和金融的世界中，术语持续经营至关重要。它指的是一个公司将在可预见的未来继续运营的假设，而没有清算或显著缩减其运营规模的意图或必要性。这个概念对投资者、债权人和管理层等各方利益相关者至关重要，因为它影响公司的财务报表和整体评估。当审计师评估公司的财务健康状况时，他们通常会根据公司的履约能力和产生足够现金流的能力来评估该实体是否可以被视为持续经营。持续经营原则强调财务报表的准备。如果一家公司被认为是持续经营，那么它可以按历史成本而不是清算价值报告其资产，后者将显著较低。这种处理方式提供了公司财务状况和业绩的更准确的图景。相反，如果对公司作为持续经营的状态存在疑虑，它必须在财务报告中披露这些不确定性，这可能导致投资者信心下降。例如，在经济衰退或危机期间，许多企业面临可能危及其持续经营状态的挑战。公司可能面临销售下降、债务水平上升或运营效率低下等问题。在这种情况下，管理层必须采取积极措施，以确保公司保持持续经营的状态。这可能涉及重组债务、降低成本或寻求额外融资。此外，持续经营的评估并非静态；它需要持续评估。市场条件、监管变化和管理决策等因素都可能影响公司继续作为持续经营的能力。因此，定期审查和更新财务预测及战略计划对于维护这一地位至关重要。近年来，COVID-19疫情考验了全球许多企业的持续经营假设。经济活动的突然停止带来了前所未有的挑战，迫使公司重新评估其运营和财务预测。对于许多公司而言，疫情引发了对其持续经营状态的重大疑虑，促使它们寻求政府援助、调整商业模式，甚至申请破产。总之，持续经营的概念是理解公司财务健康和可持续性的基础。它影响财务报表的准备和解读，进而影响利益相关者做出的决策。随着企业在日益复杂和不确定的环境中航行，能够证明自己是持续经营的能力将始终是其长期成功的关键因素。理解这一原则不仅有助于评估企业的当前状态，还能提供对其未来潜力和稳定性的洞察。