持续经营假设 meaning in Chinese
continuity postulate
continuity(going-concern) assumption
going concern assumption
going-concern assumption
going-concerna umption
the ongoing-concern concept
tion
Examples
- Continuity going - concern assumption
持续经营假设 - Manage and suppose continuously in the traditional financial theory that becomes flexible gradually , the uncertainty that enterprises face increases day by day
传统财务理论中持续经营假设逐渐松动,企业面临的不确定性日益增大。 - The major concept ( assumption ) is the concept of accounting entity . the other assumptions are the going - concern assumption , the accounting period assumption , and the stable money - unit assumption
主要概念是会计主体概念，其他的假设有持续经营假设，会计期间假设，稳定货币单位假设。 - The relevant review of home and aboard literature indicates in present circles there is no clear answer on the application range of the purchase method and the pooling of interest method , especially no agreement on the property of business combination , that is , whether changing shares ’ consolidation has only the property of pooling of interest or it has two properties of purchase and pooling of interest
而从法律意义上看,企业产权的联合过程并非建立在持续经营假设基础上,而是一个新企业的开始,因此以账面价值为基础的现行权益结合法未能反映产权合并的法律事实,将其修正为公允价值基础更具有合理性。 - For this , this thesis sets out from characteristic of intangible assets and theoretical foundation of intangible assets valuation , studies from the normal operation of whole enterprise , and be based on the assumption of running continuously and open market , to make a objective and sound judgment of the intangible assets market value that belongs to the new high - tech enterprise using the ahp
为此，本论文从无形资产本身的特点和无形资产评估的理论基础出发，站在整个企业正常运作的角度，依据持续经营假设和公开市场假设，对高新技术企业所拥有的客观存在的无形资产在正常情况下所表现的市场价值，运用层次分析法建立评估模型，对其市场价值作出客观公允的判断。