going concern
英 [ˈɡəʊɪŋ kənˈsɜːn]
美 [ˈɡoʊɪŋ kənˈsɜːrn]
业务兴旺的商行，继续经营的企业
双语例句
- 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。 - 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。 - 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。 - Last week, US-listed Yingli Green, a solar-panel maker, became the latest casualty as its auditors questioned its viability as a going concern.
上周，在美国上市的太阳能电池板制造商英利绿色能源（YingliGreen）成为最新的受害者，审计师对其持续生存能力提出疑问。 - As depositors continued to withdraw savings over the weekend, people familiar with the matter said the bank and its advisers were planning a new push to find a "commercial solution" that would allow it to be sold as a going concern.
知情人士表示，随着储户周末继续提取存款，该银行及其顾问正计划重新寻找一种“商业解决方案”，使该行作为一家盈利机构出售。 - 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。 - 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。 - First, audits of firms with internal control weaknesses likely pose greater risk due to greater chances of undetected going concern issues and higher likelihood of misstatements.
首先，具备内部控制缺陷的公司的审计，由于比较有机会存在未发现的持续经营问题和较可能做出错误报告，因此可能形成较大风险。 - 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。 - 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 - We need credible "gone concern" restructuring and wind-down measures, as well as tools that facilitate "going concern" capital and liability restructuring.
我们需要可靠的“停业公司”重组和清算措施，以及帮助“营业公司”进行资本和债务重组的工具。 - 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。 - The 1,141-page document opens with a red-letter warning saying the company could lose its status as a going concern if it breaks tight conditions imposed by creditors.
1141页的招股说明书开篇就是一条红字警告：如果违背债权人规定的严格条款，该公司可能无法持续经营下去。 - 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； - Much of a going concern now, is it?
好地方吧，是不是？ - 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。 - HOPES faded this week that Woolworths, a99-year-old retailer which went into administration in November, could be saved as a going concern.
自拥有99年历史的老牌零售商沃尔沃斯于11月被接管，并传出有可能被收购的消息以来，人们的希望继续消退。 - No woman can ever understand why a man doesn't put forth the same effort to make his home a going concern as he does to make his business or profession a success.
女人永远不明白为什么男人不可以像经营事业一样来经营家庭，取得双飞？ - What sets it apart from the other two bidders is that its bid is for a "going concern", meaning it wants to keep the company going.
什么套有别于其他两个投标人是它的出价是一个“经营”，意思是要保持公司去。 - 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。 - It was two years before the business was a going concern.
过了两年公司才开始盈利。 - 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。 - 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。 - 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。 - 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。 - The enterprise whose financial statements are being reported is a "going concern", not only as of the time reporting is being done, but also for the conceivable future.
发布财务报表的企业是一个“持续经营的企业”，不单是到报表发布的时间为止，而是还要包括可想见的将来。 - 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。 - 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。 - 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。 - 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。