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1·The fabricated company will change the accounting environment, and will have a great impact on the accounting assumption theory.

虚拟公司将改变会计环境，对会计假设理论产生巨大的冲击。

2·Information technology has posed challenge to the traditional accounting environment, accounting assumption and accounting principle.

信息技术对会计环境、会计假设、会计原则提出了全面的挑战。

3·Contemporary accounting assumes the entity will remain in operation for the foreseeable future. This assumption is known as the going concern or the continuity convention.

现代会计假定一个单位将在可预见的未来继续经营，这种假定被称为“持续经营的企业”或“持续经营”惯例。

4·Combination accounting enables The accounting Entity Assumption and The Periodicity Assumption flexible.

合并会计使会计主体假设、会计分期假设松动。

5·An assumption that once a particular accounting method is adopted, it will not be changed from period to period.

一贯性指某一特定的会计方法一经采用，在各个会计期间就不会改变的假设。

6·The article believes that the assumption of management accounting is a multi-level systems theory, including basic assumption, derivative assumption and concrete assumption.

本文认为，管理会计假设是一个多层次性的系统理论，包括基本假设、衍生假设和具体假设。

7·The monetary measurement assumption and the historical cost principle of traditional accounting have been undermined unprecedentedly by environment problem.

环境问题使传统会计的币值不变假设和历史成本计价原则受到了前所未有的冲击。

8·The monetary measurement assumption and historical cost principle of traditional accounting have been undermined unprecedentedly by deflation.

通货紧缩使得传统会计的币值不变假设和历史计价原则受到前所未有的冲击。

9·A major problem facing the accounting profession is in identifying the circumstances under which the continuity assumption should be abandoned.

会计职业所面临的最大问题就是，确定在何种情况下应当放弃持续经营假设。

10·The most of accounting empirical statistical models is based on normal distribution assumption of financial ratios.

大多数的会计统计模型是以财务比率的正态分布为假设前提。