Going Concern 持续经营
What Does Going Concern Mean? 持续经营是什么意思?
Going concern is an accounting term for a company that has the resources needed to continue operating indefinitely until it provides evidence to the contrary. This term also refers to a company’s ability to make enough money to stay afloat or avoid bankruptcy. If a business is not a going concern, it means it’s gone bankrupt and its assets were liquidated. 持续经营是一个公司的会计术语,它拥有无限期持续经营所需的资源,直到它提供相反的证据。这个词还指一家公司有能力赚足够的钱来维持经营或避免破产。如果一个企业不是一个持续经营的企业,它意味着它破产了,它的资产被清算。
Understanding Going Concern 理解持续经营
Accountants use going concern principles to decide what types of reporting should appear on financial statements. Companies that are a going concern may defer reporting long-term assets until a more appropriate time, such as in an annual report, as opposed to quarterly earnings. A company remains a going concern when the sale of assets does not impair its ability to continue operation, such as the closure of a small branch office that reassigns the employees to other departments within the company. 会计师使用持续经营原则来决定应在财务报表中显示哪些类型的报告。持续经营的公司可能会推迟报告长期资产,直到一个更合适的时间,例如在年度报告中,而不是季度收益。在出售资产不影响公司继续经营能力的情况下,如关闭一个小型分公司,将员工调到公司其它部门,公司仍然是一个持续经营的企业。
Accountants who view a company as a going concern generally believe a firm uses its assets wisely and does not have to liquidate anything. Accountants may also employ going concern principles to determine how a company should proceed with any sales of assets, reduction of expenses or shifts to other products. 将公司视为持续经营企业的会计师通常认为,公司明智地使用其资产,不需要清算任何东西。会计师也可以运用持续经营原则来决定公司如何处理资产的出售、费用的减少或转移到其它产品上。
Red Flags Indicating a Business is Not a Going Concern 指示业务不能持续经营的危险信号
Certain red flags may appear on financial statements of publicly traded companies that may indicate a business will not be a going concern in the future. Listing of long-term assets normally does not appear in a company’s quarterly statements or as a line item on balance sheets. Listing the value of long-term assets may indicate a company plans to sell these assets. 某些危险信号可能出现在上市公司的财务报表上,这可能表明一个商业在未来不会继续经营。长期资产清单通常不会出现在公司的季度报表中,也不会作为资产负债表的一个项目出现。列出长期资产的价值可能表明公司计划出售这些资产。
A firm’s inability to meet its obligations without substantial restructuring or selling of assets may also indicate it is not a going concern. If a company acquires assets during a time of restructuring, it may plan to resell them later. 如果一家公司没有进行大规模重组或出售资产,就无法履行其义务,这也可能意味着这家公司无法持续经营。如果一家公司在重组期间收购了资产,它可能会计划在以后转售这些资产。
Conditions of a Going Concern 持续经营的条件
Accounting standards try to determine what a company should disclose on its financial statements if there are doubts about its ability to continue as a going concern. Financial statements should reveal the conditions that support an entity’s substantial doubt it can continue as a going concern. Statements should also show management’s interpretation of the conditions and management’s future plans. 会计准则试图确定,如果对一家公司持续经营的能力有疑问,在其财务报表上应该披露什么。财务报表应披露支持实体对其持续经营能力产生重大怀疑的条件。报表还应显示管理层对条件和未来计划的解释。
In general, an auditor examines a company’s financial statements to see if it can continue as a going concern for one year following the time of an audit. Conditions that lead to substantial doubt about a going concern include negative trends in operating results, continuous losses from one period to the next, loan defaults, lawsuits against a company and denial of credit by suppliers. 一般来说,审计师要检查公司的财务报表,看它是否能在审计后的一年内继续营业。导致人们对一家公司的持续经营能力产生重大怀疑的因素包括:经营业绩的负面趋势、从一个时期到下一个时期的持续亏损、贷款违约、针对一家公司的诉讼以及供应商拒绝提供信用。