going concern

going concern的音标为[ˌgəʊɪŋ kənˈsɪəns]，基本翻译为“持续经营体”。速记技巧可以考虑使用词根记忆法，其中“go”表示“前进”，“ing”是动词的常用后缀，“concern”表示“关心”或“事务”。因此，可以将这个单词拆解为“前进关心的事务”，这样更易于记忆。

Going concern是一个英语词汇，意为“持续经营”。这个词源于拉丁语，其词源为“currere”和“status”，意为“跑”和“状态”。

这个词的变化形式包括其过去式、过去分词和现在分词等。其过去式和过去分词为“going”，现在分词为“going”。

相关单词：

1. business：意为“商业，生意”，与going concern一起构成“持续经营”的概念。这个词源于拉丁语“busines”，意为“事务”。

2. concern：意为“关心，担忧”，在商业语境中，它通常与“going concern”一起使用，表示对持续经营的关注和重视。这个词源于拉丁语“cernere”，意为“区分”。

3. stakeholder：意为“利益相关者”，通常指与公司或企业有经济利益关系的人。这个词源于“stake”，意为“股份”或“赌注”，与going concern有间接关系，因为持续经营对于利益相关者来说非常重要。

"Going concern"在商业环境中非常重要，因为它涉及到企业的持续运营能力。如果一个企业不能证明其有能力持续经营，那么它可能会被认为存在财务风险，进而影响到其融资能力和投资者的信心。因此，企业管理层和审计师通常会关注并评估持续经营的可能性。

常用短语：

1. going concern basis

2. going concern basis accounting

3. going concern assumption

4. going concern basis financial statements

5. going concern basis accounting policy

6. going concern basis financial reporting

7. going concern basis accounting policy statement

双语例句：

1. The financial statements are prepared on the going concern basis as per accounting standards. (财务报表按照会计准则以持续经营为基础编制。)

2. The company assumes that it will continue as a going concern and has not made any adjustments for potential future losses in the unsustainable debt levels. (公司假定其将继续经营，没有对不可持续的债务水平潜在未来损失进行调整。)

3. The going concern assumption is an accounting policy that requires management to assess the likelihood of continued operations beyond the balance sheet date. (持续经营假设是一项会计政策，要求管理层评估在资产负债表日后继续经营的可能性。)

英文小作文：

As an accountant, I am always aware of the importance of the going concern assumption when preparing financial statements. This assumption is crucial for ensuring that the information provided is accurate and reliable.

When assessing the going concern assumption, it is essential to consider factors such as the company"s cash flow, debt levels, and expected future business trends. Based on these factors, it is reasonable to assume that the company will continue to operate as a going concern until the end of the financial year.

However, there may be situations where there are significant uncertainties or risks that could affect the company"s ability to continue as a going concern. In these cases, it is important to appropriately disclose these risks and uncertainties to maintain transparency and credibility in financial reporting.

Overall, the going concern assumption is a fundamental component of financial reporting that ensures the accuracy and reliability of information provided to stakeholders.