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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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strongly exposed point
strongly hyperbolic
strongly hyperbolic differential operator
strongly hyperbolic equation
strongly hyperbolic operator
strongly inaccessible
strongly inaccessible aleph
strongly inaccessible cardinal
strongly inaccessible ordinal
strongly independent
strongly isolated subgroup
strongly local property
strongly measurable function
strongly minimal cover
strongly minimal set
strongly minimal theory
strongly mixing automorphism
strongly mixing condition
strongly monotone mapping
strongly multiplicative quadratic form
strongly negative
strongly negative curvature
strongly nonlinear system
strongly normal
strongly normal extension
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