affiliated interests 中文意思是什麼
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The fair affiliated transactions wouldn ’ t distort the financial position and operation result of the business. on the contrary, the unfair affiliated transactions would have bad impact on the quality of financial data due to unreasonable prices and the interests exchanged between the affiliated parties. it would make the information users hard to judge the financial position and earning power of the business and even to make wrong investment decisions
從會計的角度講，公允的關聯交易不會扭曲企業的財務狀況和經營成果，但是非公允的關聯交易由於存在交易價格的不合理以及利益在企業之間的轉移，因而會影響企業資產和收益的質量，進而影響企業會計信息的質量，這會使會計信息的使用者難以正確地判斷企業的財務狀況和盈利能力，從而做出錯誤的投資決策。 -
Furthermore, the affiliated relationship among the trading parties can largely save the business cost, time and promote the trading efficiency. however, on the other hand, if no appropriate supervisions of law are given, the trading parties and listed corporations may take advantage of the trading conditions for the purpose of making unlawful interests for themselves
那麼其交易行為屬於市場經濟環境中的一種正常行為，並且，由於交易雙方存在著關聯關系，還可以大量地節約商業活動中所發生的多種交易成本，節約交易時間，提高交易效率。
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