Going-concern assumption

简明释义

持续经营假设

英英释义

例句

1.In times of financial distress, management must evaluate whether the Going-concern assumption is still valid.

在财务困境时期，管理层必须评估持续经营假设是否仍然有效。

2.The notes to the financial statements included a disclosure about the Going-concern assumption.

财务报表的附注中包含了关于持续经营假设的披露。

3.The auditor performed tests to ensure that the company's financial statements were prepared under the Going-concern assumption.

审计师进行了测试，以确保公司的财务报表是在持续经营假设下编制的。

4.Investors should be aware of any risks that might affect the Going-concern assumption of the business.

投资者应注意可能影响企业持续经营假设的任何风险。

5.If a company cannot meet its obligations, it may need to reconsider the Going-concern assumption.

如果一家公司无法偿还其债务，则可能需要重新考虑持续经营假设。

作文

The concept of Going-concern assumption is fundamental in the field of accounting and finance. This assumption presumes that a company will continue its operations into the foreseeable future, without any intention or need to liquidate or significantly curtail its business activities. Understanding the Going-concern assumption is crucial for stakeholders, including investors, creditors, and management, as it affects how financial statements are prepared and interpreted.When preparing financial statements, accountants must evaluate whether the Going-concern assumption is appropriate. If there are doubts about a company's ability to continue operating, they must disclose these uncertainties in the financial reports. This is particularly important during times of economic downturn or when a company faces significant financial challenges. For instance, if a business is experiencing consistent losses, has negative cash flows, or is unable to meet its obligations, it raises questions about its viability under the Going-concern assumption.The implications of the Going-concern assumption extend beyond just financial reporting. It influences investment decisions, credit ratings, and overall market perception. Investors rely on the assumption that a company will remain in business when they purchase stocks or bonds. If a company is deemed not to be a going concern, it may face higher borrowing costs, as lenders will perceive it as a greater risk. Additionally, suppliers may alter their terms of trade, seeking upfront payments instead of extending credit.Moreover, the Going-concern assumption plays a critical role in corporate governance. Management is responsible for assessing the company’s future prospects and ensuring that adequate measures are taken to mitigate risks that could jeopardize its ongoing operations. This includes strategic planning, cost management, and maintaining liquidity. A failure to address potential threats to the Going-concern assumption can lead to severe consequences, including bankruptcy.In conclusion, the Going-concern assumption is a key principle that underpins financial reporting and business sustainability. It serves as a guiding framework for how companies operate and report their financial health. Understanding this assumption helps stakeholders make informed decisions based on the viability of a business. As such, it is essential for all parties involved in the financial ecosystem to grasp the significance of the Going-concern assumption and its impact on the broader economic landscape.

“持续经营假设”这一概念在会计和金融领域中是基本的。这个假设假定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业务活动的意图或需要。理解“持续经营假设”对包括投资者、债权人和管理层在内的利益相关者至关重要，因为它影响财务报表的编制和解读。在编制财务报表时，会计师必须评估“持续经营假设”是否适用。如果对公司的持续运营能力存在疑虑，他们必须在财务报告中披露这些不确定性。这在经济低迷时期或公司面临重大财务挑战时尤其重要。例如，如果一家企业持续亏损、现金流为负或无法履行义务，这就引发了关于其在“持续经营假设”下的生存能力的问题。“持续经营假设”的影响不仅限于财务报告。它影响投资决策、信用评级和整体市场认知。投资者在购买股票或债券时依赖于公司将继续经营的假设。如果一家公司被认为不是持续经营的，那么它可能面临更高的借款成本，因为贷方会将其视为更大的风险。此外，供应商可能会改变交易条款，寻求提前付款而不是延长信用期。此外，“持续经营假设”在公司治理中也发挥着关键作用。管理层负责评估公司的未来前景，并确保采取适当措施来减轻可能危及其持续运营的风险。这包括战略规划、成本管理和维持流动性。未能解决对“持续经营假设”潜在威胁的问题可能导致严重后果，包括破产。总之，“持续经营假设”是支撑财务报告和企业可持续性的关键原则。它作为公司运营和报告财务健康的指导框架。理解这一假设有助于利益相关者根据企业的生存能力做出明智的决策。因此，所有参与金融生态系统的各方都应掌握“持续经营假设”的重要性及其对更广泛经济环境的影响。