关联方是一方控制、共同控制另一方或对另一方施加重大影响，以及两方或两方以上受同一控制、共同控制的，构成关联方。
关联方 [guān lián fāng]
网络释义专业释义
关联方交易及监管对策浅析-会计论文|开题报告|毕业论文|文献综述-会计MBA论文 关键词：关联方；转移定价；交易动机；对策措施 [gap=935]Key words：Related party；transfer pricing；transaction motive；solution
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短语
关联方交易 related-party transaction ; related transaction ; Related Party Transactions ; Assets For Impairment
关联方披露 Related party disclosure
关联方式 Contact Us ; link mode ; Job
关联方关系 relation of the relevant parts
关联方销售 AFFILIATED COMPANY SALES
应收关联方款项 Due from Related parties
应付关联方款项 Due to Related parties
关联方往来 Related party transactions
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related party - 引用次数：157
The flexibility transfer pricing between related parties, become a core issue of related party transactions.
而关联方之间灵活的转让定价,成为关联方交易的核心问题。
参考来源 - 上市公司关联交易转让定价的决策机制研究listed companies - 引用次数：58Through the sample figures from the 158 listed companies collected from the SSE 180 Index from 2006 to 2008,this paper empirically analyses the relationship between the institutional investors and resources expropriation by the related parties.
以2006—2008年的上证180指数中的158家上市公司作为样本数据,实证检验了关联方占用和机构投资者持股之间的关系。
参考来源 - 机构投资者参与公司治理的研究——基于关联方占用的角度trading parties - 引用次数：2 参考来源 - 论我国上市公司的关联交易 -
related party - 引用次数：8 参考来源 - 上市公司关联交易的法律规制affiliate - 引用次数：3
The information disclosure includes the obligation of report and disclosure of "insider "; disclosure of affiliates and the covered transaction between banks and their affiliates.
信息公开包括“内部人”的报告和披露义务、对关联方的披露义务和对关联交易的披露义务。
参考来源 - 商业银行关联交易及其法律规制
·2,447,543篇论文数据，部分数据来源于NoteExpress
双语例句原声例句
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在检查记录或文件时对关联方信息保持警觉。
Keep alert to the information of related party when inspecting records or documents.
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目前还不清楚是否有其他关联方也遭到调查，最终和解也不知会在何时达成。
Whether other parties are also being investigated as part of the case was not immediately clear; nor was the timing of a final settlement of the case.
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太平洋广场的报告还给出了一些例子，称它们表明阿里巴巴未公布关联方交易。
The Pacific Square report also described instances that it said showed Alibaba did not disclose related-party transactions.
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They had a number of partnerships that they put on as off balance sheet.
安然有众多的关联方公司,营运着表外业务
应用推荐
$firstVoiceSent
- 来自原声例句