The Accounting Entity Assumption的意思|示意

Combination accounting enables The accounting Entity Assumption and The Periodicity Assumption flexible.

合并会计使会计主体假设、会计分期假设松动。

Contemporary accounting assumes the entity will remain in operation for the foreseeable future. This assumption is known as the "going concern" or the "continuity" convention.

现代会计假定一个单位将在可预见的未来继续经营，这种假定被称为“持续经营的企业”或“持续经营”惯例。

However, this deterministic assumption about development prospects of an accounting entity has been challenged by the fact that uncertainties of going concern exist widely in current society.

然而这种对会计主体发展前途的确定性设想，受到当今社会持续经营不确定性普遍存在的挑战。

Appearance of network accounting wavers accounting entity, continuous operation, accountant period, currency assumption status that accounting suppose continuously in the traditional accounting.

网络会计的出现动摇了传统会计中会计主体、持续经营、会计分期、货币计量等会计假设的地位。