going concern

简明释义

持续经营

英英释义

例句

1.The auditor concluded that the company was a going concern and would continue its operations for the foreseeable future.

审计师得出结论，认为该公司是一个持续经营的实体，并将在可预见的未来继续运营。

2.The financial statements included a note about the going concern assumption, highlighting potential risks.

财务报表中包含了关于持续经营假设的注释，强调了潜在风险。

3.The management team prepared a report to demonstrate that the firm remains a going concern despite recent losses.

管理团队准备了一份报告，以证明尽管最近出现亏损，公司仍然是一个持续经营的实体。

4.If a company cannot prove it is a going concern, it may face bankruptcy.

如果一家公司无法证明其为持续经营，可能会面临破产。

5.Investors often look for signs that a business is a going concern before committing their funds.

投资者在投入资金之前，通常会寻找企业是否为持续经营的迹象。

作文

The term going concern is a fundamental concept in accounting and finance that refers to the assumption that a company will continue its operations for the foreseeable future. This principle is crucial when preparing financial statements, as it affects how assets and liabilities are valued and reported. If a business is deemed to be a going concern, it implies that it has the ability to meet its obligations and continue its operations without the threat of liquidation or bankruptcy. Conversely, if there are doubts about a company's ability to remain a going concern, it may lead to significant implications for investors, creditors, and other stakeholders.Understanding the going concern assumption is essential for anyone involved in financial analysis or investment decisions. For instance, auditors assess whether a company can be considered a going concern during their evaluations. If they find substantial doubt about the company’s ability to continue operating, they must disclose this in their audit report. This information is critical for investors who rely on accurate assessments of a company’s financial health before making investment decisions.Moreover, the going concern assumption influences how companies manage their finances. Businesses need to maintain adequate liquidity and operational efficiency to ensure they can meet their short-term and long-term obligations. If a company is unable to demonstrate that it is a going concern, it may struggle to secure financing or attract new investors, which could further jeopardize its future.In recent years, the global economic landscape has faced numerous challenges, including economic downturns, pandemics, and geopolitical tensions. These factors have heightened the scrutiny on the going concern status of many businesses. For example, during the COVID-19 pandemic, numerous companies experienced drastic declines in revenue, leading to concerns about their viability as a going concern. Many businesses had to reassess their strategies, cut costs, and seek additional funding to survive, highlighting the importance of maintaining a strong going concern status.Furthermore, the concept of going concern is not limited to large corporations; small businesses also need to be aware of their status. Small enterprises often operate with tighter cash flows and fewer resources, making them more vulnerable to disruptions. Therefore, understanding and planning for going concern issues is vital for their sustainability. Owners and managers should regularly evaluate their business models, market conditions, and financial health to ensure they can continue operations without interruption.In conclusion, the going concern assumption plays a pivotal role in the financial world. It serves as a foundation for financial reporting and decision-making processes. Both investors and company management must understand this concept to navigate the complexities of the business environment effectively. As the world continues to change, the ability to maintain a going concern status will remain a critical factor for success in the business realm.

“持续经营”是会计和金融中的一个基本概念，指的是公司在可预见的未来将继续运营的假设。这个原则在编制财务报表时至关重要，因为它影响资产和负债的估值和报告。如果一家企业被认为是“持续经营”，则意味着它有能力履行其义务，并在没有清算或破产威胁的情况下继续运营。相反，如果对公司的持续经营能力存在疑问，可能会对投资者、债权人和其他利益相关者产生重大影响。理解“持续经营”假设对于参与财务分析或投资决策的任何人都是必不可少的。例如，审计师在评估公司时会评估其是否可以被视为“持续经营”。如果他们发现对公司持续运营能力的重大怀疑，他们必须在审计报告中披露这一点。这一信息对于依赖公司财务健康的准确评估进行投资决策的投资者至关重要。此外，“持续经营”假设还影响公司管理其财务的方式。企业需要保持足够的流动性和运营效率，以确保能够满足其短期和长期的义务。如果一家公司无法证明自己是“持续经营”，它可能会在获得融资或吸引新投资者方面遇到困难，这可能进一步危及其未来。近年来，全球经济面临诸多挑战，包括经济衰退、疫情和地缘政治紧张局势。这些因素加大了对许多企业“持续经营”状态的审查。例如，在COVID-19疫情期间，许多公司经历了收入的大幅下降，导致人们对其作为“持续经营”的可行性产生了担忧。许多企业不得不重新评估其战略、削减成本并寻求额外融资以生存，突显了保持强大“持续经营”状态的重要性。此外，“持续经营”的概念并不仅限于大型企业；小型企业也需要关注其状态。小型企业通常在现金流和资源方面运作更加紧张，使其更容易受到干扰。因此，了解和规划“持续经营”问题对于其可持续发展至关重要。企业主和管理者应定期评估其商业模式、市场条件和财务健康状况，以确保能够不间断地继续运营。总之，“持续经营”假设在金融世界中发挥着关键作用。它作为财务报告和决策过程的基础。投资者和公司管理层都必须理解这一概念，以有效应对复杂的商业环境。随着世界的不断变化，保持“持续经营”状态的能力将仍然是商业领域成功的关键因素。