1) transaction audit
关联方交易审计
1.
The paper studies two issues in transaction auditing and analyzes their importance.
本文在说明关联方交易审计重要性的基础上,分别论证了关联方的审计和关联方交易的审计两个大问题。
3) related party transaction
关联方交易
1.
The regulation of related party transaction information disclosure of listed companies;
上市公司关联方交易信息披露的规范
2.
An analysis of related party transaction and profit control;
论关联方交易与利润操纵
3.
In order to modify and promote the quality of related party transactions and information discloser, to make it convenient for the report user to control and analyze the related party transaction s influence on the operation and risk, based on the principle construction, price policy, auditing to propose the suggestions.
为了规范和提高关联方交易及其信息披露的质量,便于报表使用者准确地把握和分析关联交易对营业业绩的影响和潜在的风险,从准则建设、健全制度、定价政策、审计四方面提出建议。
4) associated transaction
关联方交易
1.
Owing to the particularity of the behavior pattern of state-owned holding shareholders in China,it is urgent to standardize the fairness and justice in the associated transactions between the listed company and its controlling shareholder(s).
关联方交易是一种特殊的交易形式。
5) connected transaction
关联方交易
1.
The essay compared the differences that exist in connected transaction s accounting criterions and its tax regulations,then put forward mutual perfect countermeasures,tried to realize the harmony between the two,so as to reduce tax payers financial accounting cost and both tax solicitors and tax payers cost abiding by tax law.
文章对关联方交易中会计准则与税收法规存在的差异进行比较分析,并提出相互补充、相互完善的协调对策,尝试实现二者的融合和协调一致,以降低纳税人的财务核算成本和征纳双方遵从税法的成本。
2.
The purpose of transfer pricing of connected transaction lies on raising or reducing trade rate artificially,adjusts costs and profits of interrelated enterprises to reach alleviate tax and obtain the richest profits.
关联方交易内部转移定价目的在于人为地抬高或降低交易价格 ,调节各关联企业的成本和利润 ,达到减轻税负 ,使各关联企业共同获取最大利润的目的。
6) related-party transaction
关联方交易
1.
This paper,by using data of china listed companies from 2000 to 2004,examines model specification and detecting power in relation to Jones model and modified-Jones model under various earnings management assumptions,especially when sampled company occured of huge amount of related-party transactions.
当样本公司存在大量关联方交易时,应用两种Jones模型可能会造成严重的计量误差。
2.
This paper,by using data of companies listed in Shanghai Stock Exchange,studies the relation a- mong audit opinions,related-party transactions and regulation.
本文使用沪市上市公司数据对关联方交易、审计意见和外部监管机制之间的关系进行了实证研究,结果表明:1。
3.
Related-party transaction can be easily turned into the tool of manipulating the profit and packaging the statements by the company and its group corporation, as well as the tool of getting unfair profit by some departments or individual person for three reasons.
由于关联方交易双方经济利益的一致性和交易价格的可控性，再加上在我国对关联方交易的法律和监管机制还不够健全，很容易被上市公司或其集团母公司作为操纵利润、粉饰报表、谋取部门或个人不当利益的手段。
补充资料：关联交易
关联交易——
关联交易是指公司与其关联方之间发生的交换资产、提供商品或劳务的交易行为。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条