比较利润法又称交易利润法(transactional profit methods),它是从比较具体对象的利润入手,倒推交易定价的不合理性,并将不正常的应纳税所得调整为正常的应纳税所得,以合理的利润来体现...
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关于交易利润法的结论 conclusions on transactional profit method
交易净利润法 transaction net margin method
交易净利润率法 the transactional net margin method
交易净利润方法 TNMM ; transactional net margin method
实物交易的转移价格按照其比较对象的不同,又将其分为以交易为基础的比较定价法和以利润为基础的比较定价法,并对其作了较为细致的分类分析。
According to different comparisons of purchases or sales of goods, it can be divided into comparable transaction method and comparable profit method and analysed further classically.
总结是以公允值和市价调整法,处理交易利润和损失的确认问题。
This was concluded to apply fair value and mark-to-market approach in recognition of profit and loss on those derivatives deals.
交易策略采用网格对冲法、金字塔加码法、智能移动止损等有效帐户的安全和利润。
The trading strategy using grid hedge method, Pyramid overweight method, intelligent mobile stop effective safety and profit account.
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