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企业应当以持续经营为基础编制会计报表及其附注,这是财政部会计司不久前起草的《企业会计准则——财务报告的列报》（征求意见稿）中新规定的。 该文件规定,财务报告至少应包括资产
The enterprise shall prepare accounting statements and notes thereon on a going concern basis, which is newly stipulated in the “Accounting Standards for Business Enterprises - Presentation of Financial Reports” (draft for comments) recently drafted by the Accounting Department of the Ministry of Finance. The document states that financial reports should include at least assets