继续经营的企业

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。

Contemporary accounting assumes the entity will remain in operation for the foreseeable future.

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。

Upon the implementation of the General Rules Governing Enterprise Financial Affairs, as for an enterprise in the status of ordinary production and operation and in the situation of continuing the execution of the policy of payment under performance system, the balance of the accrued payroll resulted from the execution of the policy of payment under performance system up to December 31, 2007 shall be managed continuously as debt, and shall be mainly used for the annual salary distribution of the following years according to the principle of "gain for loss", and shall not be converted as undistributed profit, surplus reserves and capital reserves, so that the consistency of the state payment under performance system may be maintained.

《企业财务通则》施行后，处于正常生产经营情况的企业，在继续实施工效挂钩政策均条件下，截至2007年12月31日因实施工效挂钩政策形成的应付工资结余，应当继续作为负债管理，主要用于以后年度工资分配的"以丰补歉"，不能转增未分配利润、盈余公积、资本公积，以维护国家工效挂钩政策的一致性。

In a new development phase, iRest people will carry forward the corporate service spirit of "love, confidence, carefulness, concentricity, trouble-saving and assurance", target on making the company better, larger and stronger and creating novelty, optimization and famousness, make great efforts to promote technical innovation, vigorously participate in international competition, bring into play the superiority of iRest and Haozhonghao brands, give prominence to the main business, take a comprehensive business and diversified development, keep surpassing itself and consolidate its domestic leading position and international front-ranking position in massaging apparatus industry.

面对新的发展时期，艾力斯特人将秉承"爱心、信心、用心、同心、省心、放心"的企业六心服务精神，以做好、做大、做强，创新、创优、创名为目标，大力推进科技创新，积极参与国际竞争，发挥"iRest"、"豪中豪"品牌优势，突出主业，综合经营，多元化发展，不断超越自我，继续巩固按摩器具行业龙头和国际领先企业地位。

"We want that situation to continue so that business men and women, including our american firms in taiwan, can get on with their livelihoods and create a more stable and p rosperous future," keegan said.

"我们希望这样的情况能够继续，这样两岸的企业经营者，包括在台美国企业，都能维持经营与创造更加稳定和更加繁荣的未来，" keegan 说。

If such enterprise reinvests in enterprise with exportable products or advanced technological enterprise, and the reinvested enterprise, within three years from the year beginning to operate, reaches the standard of export enterprise or remains advanced technological enterprise, the amount of reinvestment and income tax paid shall be refunded.

其中再投资于产品出口企业或先进技术企业，自开始生产经营起，三年内达到产品出口企业标准或继续被认定为先进技术企业的，全部退还再投资部分已缴纳的企业所得税税款。

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 professional team of ALIC are proficient in international trading business, keen-witted, capable and honest, have all joined in the new corporation, where they will continue to develop.

公司拥有一支精通国际贸易业务、精干诚信的专业人才队伍，并且与时俱进，以&和谐，团队，诚信，共赢&的经营思想建设独具特色的企业文化，继续培养和打造过硬的企业团队。

In a new development phase, iRest people will carry forward the corporate service spirit of "love, confidence, carefulness, concentricity, trouble-saving and assurance", target on making the company better, larger and stronger and creating novelty, optimization and famousness, make great efforts to promote technical innovation, vigorously participate in international competition, bring into play the superiority of iRest and Haozhonghao brands, give prominence to the main business, take a comprehensive business and diversified development, keep surpassing itself and consolidate its domestic leading position and international front-ranking position in massaging apparatus industry.

面对新的发展时期，艾力斯特人将秉承&爱心、信心、用心、同心、省心、放心&的企业六心服务精神，以做好、做大、做强，创新、创优、创名为目标，大力推进科技创新，积极参与国际竞争，发挥&iRest&、&豪中豪&品牌优势，突出主业，综合经营，多元化发展，不断超越自我，继续巩固按摩器具行业龙头和国际领先企业地位。

With Death guitarist Schuldiner adopting vocal duties, the band made a major impact on the scene.

随着死亡的吉他手Schuldiner接受主唱的职务，乐队在现实中树立了重要的影响。

But he could still end up breakfasting on Swiss-government issue muesli because all six are accused of nicking around 45 million pounds they should have paid to FIFA.

不过他最后仍有可能沦为瑞士政府&议事餐桌&上的一道早餐，因为这所有六个人都被指控把本应支付给国际足联的大约4500万英镑骗了个精光。