| 单词 | Going concern |
| 释义 | 經營中的機構／持續經營 A flourishing business with favourable key financial ratios, continuity of dividends, ability to pay creditors on due dates, ease of compliance with the terms of loan agreements, and ability to raise finance. Auditors may view a firm as a going concern if, in the absence of evidence to the contrary, the entity is expected to continue in operation without any intention or necessity to liquidate or to curtail significantly the scale of its operations. 指具有有利的主要財務比率、持續的紅利、在到期日還款予債權人的能力、可輕易符合貸款協議的條款，以及籌集財務的能力的生意興隆的業務。如在沒有相反證據的情況下，該商號預期可繼續營業，並沒有任何重大地結束或削減營業規模的意圖或需要，則核數師可視某商號為經營中的機構。 |
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