going concern

The receivers will always prefer to sell a business as a going concern.

破产管理人总是希望在公司仍然正常运转的时候将其卖掉。

《柯林斯高阶英汉双解学习词典》

As we all know, every company must prepare the financial statements on the going concern basis.

我们知道，所有企业的会计报表的编制都是在持续经营假设的基础上编制的。

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Empirical Research of the Impact of Going Concern Uncertainties upon Audit Opinion

持续经营不确定因素对审计意见影响的实证研究

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It was two years before the business was a going concern.

过了两年公司才开始盈利.

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As an important system of commercial law, the system of enterprise transfer embodies basic principles such as freedom and efficiency of transfer and maintenance of going concern value of the enterprise.

本文研究认为，营业转让制度是商事法律制度体系中的一项重要制度，体现了交易自由、交易效率以及企业营运价值维持的基本原则。

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The increase of risks in going concern also gives an edge to CPAs' auditing risks.

企业持续经营风险的加大同样增大了注册会计师的审计风险。

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These factors raise substantial doubt about the company's ability to continue as a going concern.

这些因素对公司作为能否持续经营造成了极大的疑虑。

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Current market valuation estimates for this operational going concern regarded as highly attractive bargain basement levels;

该镍矿目前市值估价对买方非常有利，处于很具吸引力的底价价位；

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The legal application of disregard of corporate personality has the following characteristics: 1. The precondition is the existence of the company as a going concern. 2.

公司人格否认法律适用具有以下的特点：1.公司人格否认必须以公司独立人格的存在和存续为前提。

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As of last week, the company was still a going concern, but would have needed a "large sum of money" to stay in business, he said.

他表示，截至上周，锰铜控股尚具有持续经营能力，但现在需要“一大笔钱”才能存活下去。

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We hope to avoid any job losses by selling the factory as a going concern.

我们希望将这工厂作为运营良好的企业卖掉来避免失业。

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We examine whether disclosures of material internal control weaknesses affect auditors'propensity to issue going concern opinions.

我们调查了是否公开重大的内部控制缺陷会影响到审计师给出继续经营意见的倾向。

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Sharp is in circumstances in which material doubt about its assumed going concern is found, the company said in a statement.

夏普在一份声明中表示：夏普处于其持续经营能力面对实质性疑问的情况下。

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The shop was sold as a going concern.

这家商店是作为一个生意兴隆的商行出售的。

词典精选例句

By1947, the Post Office was a going concern, with a small fleet of bicycles, a crew of postal carriers and336 stations, operating twenty thousand miles of postal lines.

到了一九四七年，邮局的业务很是兴旺，拥有一些自行车、一批邮递员和三百六十个邮站，邮路营业里程达两万英里。

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The biggest concern with robots going against human values is that human beings fail to do sufficient testing and they've produced a system that will break some kind of taboo.

关于机器人违背人类价值观最大的担心在于:人类还没有进行足够的测试而他们已经制造出了一种会打破某种禁忌的系统。

四级真题- 2016年 6月 1卷 阅读A

But despite the high leverage ratio and uncertainty, there are options available to MF global to continue as a going concern.

但尽管存在这种高杠杆率和不确定性，明富环球继续生存下去的救赎之道还是有的。

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Specific Independent Auditing Standard No.17& Going Concern ( Abstaced)

独立审计具体准则第17号&持续经营（摘要）

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In fact, for certain businesses, it may be the most useful figure for evaluating a going concern.

事实上，在某些企业，它可能是最有用的数字为评价一个持续关注的问题。

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In order to illustrate the effectiveness of going concern opinion, we investigated the company which was given by going concern opinion what can predict the financial risk.

本研究首先以2007-2009年财务困境公司为样本，考察了持续经营不确定性审计意见对财务困境的预测以此来说明持续经营不确定性审计意见的效用。

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By introduction of the ways to evaluate the ability of going concern, require the enterprise to understand and solve the uncertain factors of going concern.

本文通过对企业的持续经营能力评估方法的介绍，要求企业及时认识和解决企业持续经营中的不确定性因素。

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Our results indicate that firms with material internal control weaknesses are more likely to receive going concern audit opinions.

我们的结果表明存在较大内部控制缺陷的公司更可能获得持续经营意见。

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Much of a going concern now, is it?

好地方吧，是不是？

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You'll be a going concern attracting much attention and plenty of possible connections.

你会获得很多关注和可能的交往.

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Eliminate the uncertain factors to improve the ability of going concern

消除不确定性因素，提高持续经营能力

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Reporting conservatism lessens the likelihood of failing to issue a going concern opinion when appropriate.

报告保守主义减少了不能适时给出持续经营意见的可能性。

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The formal going-concern warning is impacting GM's relationship with some creditors.

审计师发出的这个“继续运营 ” 正式警告对通用汽车与一些债权人的关系产生了影响.

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The going concern convention is not the direct basis of the historical cost principle, It is all the basis of nonliquidation value.

持续经营假设不是历史成本原则的直接基础，它是所有非清算价值的共同基础。

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He sold the cafe as a going concern.

他把经营得正红火的小餐馆卖掉了。

《牛津高阶英汉双解词典》

The auditors need to assess the risk that the company may not be a going concern.

审计人员需要评价企业也许不是一个持续经营实体的风险。

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