going concern

简明释义

营业发达的公司，营业发达的商行

英英释义

例句

1.The auditor expressed doubt about the company's ability to continue as a going concern due to its increasing debt levels.

审计师对公司能否继续作为一个持续经营实体表示怀疑，因为其债务水平不断上升。

2.Investors are concerned that the firm may not be a going concern following the recent financial losses.

投资者担心该公司在最近的财务损失后可能不再是一个持续经营的实体。

3.During the financial review, the committee assessed whether the company was a going concern or if it needed to restructure.

在财务审查期间，委员会评估公司是否为持续经营实体，或者是否需要重组。

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

如果一家公司不被视为持续经营实体，它可能不得不清算其资产。

5.The management team prepared a detailed plan to ensure the business remains a going concern for the next fiscal year.

管理团队制定了详细计划，以确保企业在下一个财政年度仍然是一个持续经营的实体。

作文

The concept of a going concern is fundamental in the world of accounting and finance. It refers to the assumption that a business will continue to operate for the foreseeable future, without the intention or necessity of liquidation. This principle is crucial for financial reporting, as it influences how assets and liabilities are valued. When preparing financial statements, accountants must consider whether the company can sustain its operations long enough to realize its assets and settle its obligations. If a company is deemed not to be a going concern (即将停止经营的企业), it raises significant concerns about its ability to continue operating and affects the decisions of investors, creditors, and other stakeholders.Understanding the going concern assumption is essential for anyone involved in business management or investment. It impacts various aspects of financial analysis, including the assessment of risk and the valuation of a company's stock. Investors often look at a company's financial health to determine whether it is a viable investment opportunity. If there are doubts about a company's status as a going concern, investors may choose to avoid investing, fearing potential losses.Moreover, auditors play a critical role in evaluating a company's going concern status. During an audit, they assess various factors such as cash flow, profitability, and market conditions to determine if there are any indicators that could suggest the company might not continue to operate. If auditors find evidence that a company may not be a going concern (即将停止经营的企业), they are required to disclose this information in their audit report, which can significantly impact the company’s reputation and its ability to raise funds.In times of economic uncertainty, the going concern assumption becomes even more critical. Companies facing financial difficulties may struggle to maintain their operations, and the risk of insolvency increases. For example, during a recession, many businesses experience declining sales, leading to cash flow problems. In such situations, management must carefully evaluate whether they can continue as a going concern. If they conclude that continuation is not feasible, they must take appropriate actions, such as restructuring debt, seeking additional financing, or even filing for bankruptcy.Furthermore, the implications of failing to meet the going concern assumption can be severe. A company that does not adequately address its financial challenges may face legal repercussions, loss of investor confidence, and ultimately, closure. Therefore, it is vital for business leaders to monitor their financial health continuously and make informed decisions to ensure they remain a going concern (即将停止经营的企业).In conclusion, the going concern principle is a cornerstone of financial reporting and business sustainability. It serves as a warning signal for stakeholders about the potential risks associated with a company's operations. By understanding and applying the going concern assumption, businesses can better navigate challenges and work towards long-term success. Ultimately, recognizing the importance of being a going concern (即将停止经营的企业) is essential for maintaining investor trust and ensuring the viability of the business in the competitive marketplace.

“持续经营”这一概念在会计和金融领域中至关重要。它指的是一个企业将在可预见的未来继续运营的假设，而没有清算的意图或必要性。这个原则对财务报告至关重要，因为它影响资产和负债的估值。在编制财务报表时，会计师必须考虑公司是否能够维持其运营足够长的时间，以实现其资产并偿还其义务。如果一家公司被认为不是一个持续经营的企业，这就引发了对其继续运营能力的重大担忧，并影响投资者、债权人和其他利益相关者的决策。理解持续经营假设对于任何参与商业管理或投资的人来说都是至关重要的。它影响财务分析的各个方面，包括风险评估和公司股票的估值。投资者通常会查看公司的财务健康状况，以确定它是否是一个可行的投资机会。如果对公司的持续经营状态存在疑虑，投资者可能会选择避免投资，担心潜在的损失。此外，审计师在评估公司持续经营状态方面发挥着关键作用。在审计过程中，他们评估各种因素，如现金流、盈利能力和市场条件，以确定是否有任何迹象表明公司可能无法继续运营。如果审计师发现证据表明公司可能不是一个持续经营的企业，他们必须在审计报告中披露该信息，这可能会严重影响公司的声誉及其筹集资金的能力。在经济不确定时期，持续经营假设变得更加重要。面临财务困难的公司可能难以维持其运营，破产风险增加。例如，在经济衰退期间，许多企业经历销售下降，导致现金流问题。在这种情况下，管理层必须仔细评估他们是否能够继续作为一个持续经营的企业。如果他们得出结论认为继续经营不可行，他们必须采取适当的措施，例如重组债务、寻求额外融资，甚至申请破产。此外，未能满足持续经营假设的影响可能是严重的。一家未能妥善解决其财务挑战的公司可能面临法律后果、失去投资者信心，最终导致关闭。因此，商业领袖必须持续监控其财务健康状况，并做出明智的决策，以确保他们保持为一个持续经营的企业。总之，持续经营原则是财务报告和商业可持续性的基石。它作为利益相关者关于公司运营潜在风险的警示信号。通过理解和应用持续经营假设，企业可以更好地应对挑战，努力实现长期成功。最终，认识到作为一个持续经营的企业的重要性对于维护投资者信任和确保企业在竞争市场中的生存至关重要。