the going concern concept的会计定义 “Going concern concept”是指企业在未来可以继续运营的假设。根据这个概念,企业被认为是一个能在无限期内持续运营下去的组织,它将继续运营、履行它的职责和实现其目标。 在会计上,这个概念要求会计师在编制财务报表时,假设企业将会持续运营,因此其资产和负债要基于这个前提来计算...
Describe the meaning of the following accounting concepts with examples and its relevance to accounting: a) The matching concept b) Going concern c) The concept of materiality d) The concept of money measurement e) The prudence concept What is variance and why are we concerned with it in man...
going-concern concept
Going concern concept gives a more realistic picture of a business. Along with ensuring a more systematic approach to recording the financial statements, this concept helps to provide a better understanding of the business and its growth potential. Almost all countries recognize this concept, and thi...
The concept of going concern is ill-explained everywhere. As a result, the importance of this principle is not comprehended correctly by the people. Its interpretation varies and results in complicating everything up. However, I will try my best to help you understand it by maintaining its orig...
Going concern concept is a simple but very important financial accounting principle which stipulates the basis on which financial statements are prepared depending on the likelihood of the company continuing its normal course of business.General purpose financial statements are prepared assuming that the ...
going concern concept 美 英 un.继续经营概念 网络持续经营原则;持续经营概念 英汉 网络释义 un. 1. 继续经营概念 例句 释义: 全部,继续经营概念,持续经营原则,持续经营概念 更多例句筛选 1. The going concern concept and the accruals basis 持续经营的概念和预提费用的基础上 wenku.baidu.com隐私...
The going concern conceptis one of the fundamental accounting principles that shows that the accounting statements are organized so that the company cannot be bankrupt or liquidated for the foreseeable future, i.e., generally for 12 months.
going concern concept 继续经营概念 going concern 继续经营 going concern value 永续经营价值;继续经营价值对个人或其它公司而言,某一营运中公司的价值。称为going concern value.当此价值超过资产价值时,称为清算价值,是此公司的个别价值。 going concern assumption 继续经营假设 going concern assumption 【经】...
Going Concern Accountants assume,unless there is evidence to the contrary,that a company is not going broke.This has important implications for the valuation of assets and liabilities. 简单说就是会计通常假设企业会持续经营,如果企业不会持续经营的话就用break up basis很多会计处理上都不一样了. Accoun...