Going Concern 係好定壊?

2010-11-24 4:54 am
其實 被判定係 going concern 既公司, 實際係指間公司有好既前景(可以繼續經營)定點 ?
仲有 係點定論 間公間係唔係(會唔會) going concern?

回答 (2)

2010-11-25 5:08 pm
✔ 最佳答案
持續經營(Going Concern )係指在計算公司資產價格以其可以繼續營運為基礎計算。當公司失去營運能力,資產會被迫降價求售,所以對資產負債表及累計虧損有影響。
當審計報告出現對持續經營意見保留,亦即公司財務不穩,前途不明朗。
僅供參考!
2010-11-24 9:36 pm
Going concern means the company would operate the business now and also operate the business in future.

If not going concern, it means the company will cease the business or close down.

但不是指間公司有好既前景


收錄日期: 2021-04-13 17:39:47
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