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going-concern assumption
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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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