浅谈持续经营  

Manage Continuously

作　　者：李小仙 

机构地区：[1]山西省太原市西峪煤矿,山西太原030021

出　　处：《科学之友（中）》2009年第12期161-162,共2页Friend of Science Amateurs

摘　　要：持续经营是指企业现在不面临破产的威胁,不会被迫清算,各种资产不需要削价求现。持续经营就是情况正常,则现存的资产自然会照原来的购买意图,正常地予以仓储、投产、运用,从而各项资产不能用清算价格计价,而必须用正常的实际成本计价。通过大量的理论与实践证明,持续经营这一说法的提出是合理的。It means enterprises do not face the bankrupt threat now to manage continuously, will not be forced to clear, various kinds of assets do not need to mark down obtaining now Gold. It is that a situation is normal to manage continuously, extant assets will shine the original purchase intention naturally, normal storage,throwing Produce, use, thus every assets can＇t valuate by clearing prices, must valuate with the normal actual cost.Pass a large amount of Theory and the practice prove, manage continuously propositions reasonable for this statement.

关 键 词：会计前提:持续经营 

分 类 号：F830.6[经济管理—金融学]