问题如下：
The assumption that an entity will continue to operate for the foreseeable future is called:
选项：
A.accrual basis.
B.comparability.
C.going concern.
解释：
C is correct.
The Conceptual Framework (2010) identifies two important underlying assumptions of financial statements: accrual basis and going concern. Going concern is the assumption that the entity will continue to operate for the foreseeable future. Enterprises with the intent to liquidate or materially curtail operations would require different information for a fair presentation.
解析：两个重要会计假设分别是权责发生制和永续经营。
老师这道题的题目和答案麻烦都解释下
