A/C Questions: prudence & going concern

going concern
The financial statemnets are prepared on the assumption that an entity is able to continus as a going concern in the foreseeable future. Financial statements shall be prepared on a going concern basis unless management either intends or needs to liquidate or curtail materially the cale of its operations.

prudence concept mean for cost/sale estimation should assume the worse sitatuation,business entity concpet mean A company hold B , A and B is a entity thus the sale A to B should be debuct

1. do sales on credit violate prudence rule?
no
Due to account stantards


2. is sales on credit under going concern rule?
yes
going concern持續經營
即一年以上 (可見將來會經濟)
不過，sales on credit都不會一年以上
多數都是幾日/一個月

一般都覺得你會經營長時間，才sales on credit