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词汇 going-concern
释义 going concern
noun[ C ]
 FINANCEukus
if a company is sold as a going concern, it is sold when it is operating normally:
They will get a better price if they sell the restaurant as a going concern rather than closing it down.

Examples of going concern


going concern
With the culmination of this line up the band became a genuine goingconcern.
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Whereas at that time the aid was a given, and the company had never stopped operating as a goingconcern.
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If the auditee is not a goingconcern, it means that the entity might not be able to sustain itself within the next twelve months.
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The goingconcern assumption is a fundamental principle in the preparation of financial statements.
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The company became synonymous with sporting goods and is still a goingconcern.
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The company has been in negotiation with its bondholders in order to secure its future as a goingconcern.
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This decision confirms, however, that an outsourcing exercise may constitute a transfer of a goingconcern as envisaged in section 197.
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The administrator must act in the interests of all the creditors and attempt to rescue the company as a goingconcern.
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The administrators are aiming to sell the company as a goingconcern.
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Therefore the previous decision is still tenuous authority for the proposition that a sale of assets does not constitute a transfer as a goingconcern.
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Wikipedia

This example is from Wikipedia and may be reused under a CC BY-SA license.
These examples are from corpora and from sources on the web. Any opinions in the examples do not represent the opinion of the Cambridge Dictionary editors or of Cambridge University Press or its licensors.
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