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词汇
gone concern
释义
gone concern
企业清算基础
又称liquidation basis,指以迫卖价格(*forced sale)调整企业的资产与负债。若资产超过负债,且有足够的余额担保在资产变现时,仍足以偿付债务,则可以作为贷款的保证。
参见:
going concern.
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更新时间:2025/12/15 0:57:15