going concern value
going concern value (1)运营企业的原值 企业资产原值，即假定企业的机构和资产原封未动，并用于产生将来收入和现金流量。与企业成立后的资产价值不同，企业资产原值指公司产生时就有的价值。 (2)运营企业的价值 运作、营业中的企业的资产价值，而不仅是清算变卖时的账面资产价值，该价值还包括商誉。 (→goodwill)
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going-concern value
going concern value
The value of a commercial enterprise’s assets or of the enterprise itself as an active business with future earning power, as opposed to the liquidation value of the business or of its assets. • Going-concern value includes, for example, goodwill. — Also termed going value. Cf. GOODWILL.
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