“going-concern assumption”的概念、定义、翻译、参考文献-科学参考

单词	going-concern assumption
释义	going-concern assumption Encyclopedia 管理学〔会计假设〕释 going-concern assumption持续经营假设会计核算应当以会计主体持续、正常的生产经营活动为前提，不考虑会计主体是否破产清算等，在此基础上选择会计程序及会计处理方法，进行会计核算的活动。
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