查询词典 going concern

If the going concern assumption is no longer appropriate, the effect is so pervasive that this Standard requires a fundamental change in the basis of accounting, rather than an adjustment to the amounts recognized within the original basis of accounting.

如果企业不能够维持持续经营，该标准不再是要求在原有会计基础上对帐面数字的调整，而是要对会计基础的彻底的转变。

THE "GOING CONCERN" CONVENTION Contemporary accounting assumes the entity will remain in operation for the foreseeable future.

"持续经营"惯例现代会计假定一个单位将在可预见的未来继续经营，这种假定被称为"持续经营的企业"或"持续经营"惯例。

THE "GOING CONCERN" CONVENTION Contemporary accounting assumes the entity will remain in operation for the foreseeable future. This assumption is known as the "going concern" or the "continuity" convention.

"持续经营"惯例现代会计假定一个单位将在可预见的未来继续经营，这种假定被称为"持续经营的企业"或"持续经营"惯例。

The consolidated financial statements for the year ended December 31, 2005 have been prepared on the basis that the Company is a going concern, which contemplates the realization of its assets and the settlement of its liabilities in the normal course of operations.

被结束 2005 年十二月 31 日的年被联合的财务报表已经在基础上被准备公司是一个兴隆的公司，注视它的资产实现，和注视操作的正常课程的它责任的殖民。

In a continuing concern,or going concern,the assets used in carrying on its operations are not for sale.

一个运营中的企业，或者一个不断赢利的企业，其用于运营的资产是不变卖的。

As the so much market competition, people are paying more attention to the problems of major uncertainness of going-concern ability, and it makes the evaluation research of going-concern ability more and more deeply.

随着市场竞争的日益激烈，企业持续经营能力重大不确定性问题的影响日渐突出，人们对持续经营能力重大不确定性问题日益关注，使得对持续经营能力的研究不断深入。

From the view of uncertainties of going-concern ability, this paper makes the special research for the relationship between going-concern ability and type

首先对以往文献研究进行回顾和评价，了解有关持续经营能力与审计意见类型相关的理论，为实证研究部分的变量和模型的选择提供了理论基础。

According to international standards, directors and auditors usually have three options with accounts: they can prepare them on a going-concern basis, which is standard but might expose them to charges of negligence if they are wrong; if they do not believe the business is a going concern, they must prepare the accounts on a break-up basis; or they can express some doubts about the company's future, but still prepare the accounts on the going-concern basis.

根据国际准则，主管和审计人员一般来说对账户有3种处理方式：他们可以在持续经营的基础上准备报表——这是标准的，但一旦他们做错了，他们会面临渎职控诉；如果他们不相信企业能继续经营，他们必须在破产的基准上准备报表；抑或他们可以表明其对公司未来的困惑，但仍在持续经营的基础上准备报表。

The empirical results indicate that going-concern opinion has significant incremental explanatory power over financial variables, but auditor size doesn't have significant interactive effect on going-concern opinion.

实证结果显示，会计师意见具有显著的增额解释能力，但事务所规模对会计师意见的交叉影响并不显著。

This paper firstly reviews the evolution of American going-concern auditing opinion, so we can know the essence of this kind of auditing opinion. Secondly, on the base of analysing the conditions of going-concern of Chinese enterprises and a typical case, we draw our conclusion that chinses capital market urgently demands going-concern auditing opinion.Finally, this paper focuses on financial characteristic of company and the characteristic of going-concern auditing opinion, the market response to going-concern auditing opinion, the value relevance as well as the determinants of auditor reporting going-concern auditing opinion.

本文首先以美国为例，回顾了持续经营不确定性审计意见(going-concern opinion，以下简称为GCO)的发展沿革，籍此认识持续经营不确定性审计意见的本质内涵；其次，在对我国企业尤其是上市公司的持续经营问题进行分析的基础上，通过典型案例的剖析得出我国资本市场对持续经营不确定性审计意见存在较强烈需求的结论；最后，针对我国证券市场持续经营不确定性审计意见的市场反应、价值关联性及被出具持续经营不确定性审计意见公司的财务特征、审计师出具持续经营不确定性审计意见的影响因素进行了实证分析。

The absorption and distribution of chromium were studied in ryeusing nutrient culture technique and pot experiment.

采用不同浓度K2CrO4(0，0.4，0.8和1.2 mmol/L)的Hoagland营养液处理黑麦幼苗，测定铬在黑麦体内的亚细胞分布、铬化学形态及不同部位的积累。

By analyzing theory foundation of mathematical morphology in the digital image processing, researching morphology arithmetic of the binary Image, discussing two basic forms for the least structure element: dilation and erosion.

通过分析数学形态学在图像中的理论基础，研究二值图像的形态分析算法，探讨最小结构元素的两种基本形态：膨胀和腐蚀；分析了数学形态学复杂算法的基本原理，把数学形态学的部分并行处理理念引入到家实际应用中。