related party 中文意思是什麼
related party
解釋
關聯方-
First, we accountant should enhance recognization ; second, the internal control system for the related party transactions by listed companies should be established and improved ; lastly a legal system should be established to punish the misfeasance
因此加強內部審計是必要而又可行的。 3 .從證券監管部門的角度來進行規范。應加大對關聯交易信息披露違規行為的處罰力度，建立必要的申訴制度。 -
Catching the core of related party related transaction, the article studies the transfer pricing, recapitalization and related party transaction specification. at last, these thesis gives some suggestions on bring the profit rigging under control
通過本文的研究，將使廣大讀者更加深入的了解關聯交易，對監管層進一步規范關聯交易也有很重要的借鑒意義。 -
Chapter two the realistic situation of the related party transaction in our securities market at first, the characteristics and the realistic situation of rpt have been analyzed
轉移價格是實現關聯交易目的的主要手段，也是區分公允的關聯交易和非公允的關聯交易的一把標尺。 -
This dissertation has five chapters and the main content is arranged as follow : chapter one some theoretical discussion of the related party transaction and transfer price this chapter introduces the basic theory of rpt, transfer price and the relationship between them
近年來，相關領域學者對此開展了大量的研究工作，取得豐富的成果的同時也遺留了一些仍值得進一步深入探討的方面。關聯交易的轉移價格即是其中之一。 -
Related party transaction is a special economic activities, it more and more familiar on today of diversification economy. the proper related party transaction do not inflexible the form, can economize the bargain cost, promote the install of sparse resources
關聯交易是一項特殊的經濟活動，在經濟多元化的今天，關聯交易越來越常見，正當關聯交易不拘於形式，能夠節約交易成本，促進稀缺資源的有效配置。 -
This dissertation divided into four chapter, chapter 1, discussing the necessity for norm disclosure related party relationships and transactions, introducing the accounting standard about this section from the theories angle ; chapter 2. using the accounting standard analysis the status in quo of listed company, collect amount ' s sample from shanghai and shenzhen stock market to using the actual date analyzing ; chapter 3
用會計準則標準來實證分析上市公司關聯交易及披露情況，在這一章中，從滬深兩地股市採集一定量的樣本，用實際的數據來分析關聯方關系及其關聯交易的披露存在的問題、原因及危害；第三章 -
The other purpose of this report is to provide an anonymous case study in order to give a commercial sample in considering whether the results of ( a sample mnc company ) oa ' s international related party transactions in the review period has conformed to the " ami ' s length " principle contained in australia ' s transfer pricing law
另案例研究報告考慮在檢討時期中的跨國集團的國際關連交易的結果是否已經遵照在澳洲轉移定價法律的公平原則（ arm ' slengthprinciple ） 。總結要點： （ 1 ）決定定價法的適切性取決于當時存在的商業營運事實為基礎。 -
In the year under review, the group adopted the new hkfrs below, which are relevant to its operations. hkfrs 3 business combinations hkfrs 5 non - current assets held for sale and discontinued operations hkas 1 presentation of financial statements hkas 2 inventories hkas 7 cash flow statements hkas 8 accounting policies, changes in accounting estimates and errors hkas 10 events after the balance sheet date hkas 12 income taxes hkas 14 segment reporting hkas 16 property, plant and equipment hkas 17 leases hkas 18 revenue hkas 19 employee benefits hkas 21 the effects of changes in foreign exchange rates hkas 23 borrowing costs hkas 24 related party disclosures hkas 27 consolidated and separate financial statements hkas 28 investments in associates hkas 32 financial instruments : disclosures and presentation hkas 33 earnings per share hkas 36 impairment of assets hkas 37 provisions, contingent liabilities and contingent assets hkas 39 financial instruments : recognition and measurement the adoption of the above new hkfrs has the following impact on the group s accounting policies : hkfrs 3 does not have any impact as the new standard does not affect the group
香港財務報告準則第3號業務合併香港財務報告準則第5號持作出售非流動資產及終止經營業務香港會計準則第1號財務報表之呈列香港會計準則第2號存貨香港會計準則第7號現金流量表香港會計準則第8號會計政策會計估計變動及誤差香港會計準則第10號結算日後事項香港會計準則第12號所得稅香港會計準則第14號分類報告香港會計準則第16號物業廠房及設備香港會計準則第17號租賃香港會計準則第18號收入香港會計準則第19號雇員福利香港會計準則第21號匯率變動之影響香港會計準則第23號借貸成本香港會計準則第24號有關連人士披露香港會計準則第27號綜合及獨立財務報表香港會計準則第28號聯營公司投資香港會計準則第32號金融工具：披露及呈列香港會計準則第33號每股盈利香港會計準則第36號資產減值香港會計準則第37號撥備或然負債及或然資產香港會計準則第39號金融工具：確認及計量采納以上新香港財務報告準則對本集團之會計政策造成下列影響： i香港財務報告準則第3號並無造成任何影響，皆因新準則並不影響本集團。 -
We think the reason that related party transactions produced is based on follow ways ： the particular factor in economic system transferring ; illogically securities publishing system, the tools to manipulate stock price and looseness of management law
我們認為關聯交易大量發生的原因在於以下幾個方面：體制轉軌過程中的特定因素、不合理的證券發行制度、股價操縱的工具以及監管法律缺位。 -
There are many related party transactions between them. because transfer pricing is different from market price and supervisor often pay more attention to profit, many listed companies often use related party transactions to get fictitious profit
關聯交易的不確定性和其定價政策的非市場性、多樣性以及市場監管對利潤指標的過分重視，導致我國的許多上市公司利用關聯交易來虛構利潤、粉飾報表。 -
Unless otherwise provided by law or regulation, none of the income set out in the preceding subparagraph may not be paid to any specific related party
十）除法令另有規定外，前款收入不得有支付特定關系人之情形。 -
Secondly, aiming at the intending functions, we examined 5 key respects supervised by supervision boards, including operation legitimacy, financial check, committed capital using, major assets purchase and sale and related party transactions, to study the functioning of supervision boards of listed companies
其次，針對上市公司監事會的設計功能，設計了本研究的著眼點，對監事會監督的5個主要方面的問題進行考察，包括公司依法運作、財務檢查、募集資金使用、重大資產購售交易和關聯交易，來研究上市公司監事會效能實現狀況。 -
Reliability and dependable of the quantity about accounting information request report entity should disclosure of related party relationship and transactions enough, when announced accounting information at outward, in order to let the accounting information user can right consider report entity ' s financial standing and operate result, it is benefical to understand how the business enterprise about depending on related party transactions
會計信息質量的真實性和可靠性要求報告實體在對外發布會計信息時，應充分披露關聯方關系及其關聯交易，以便讓會計信息使用者能正確認識報告實體的財務狀況和經營成果，有助於了解企業對關聯交易的依賴程度。 -
In chapter 2, we use describing statistics and event study to examine influence that related party transactions bring. we discover that related party transaction influence company ' s net profit and eps distinctly, but it did not occur to cash flowing
第二章我們運用描述性統計和事項研究法檢驗了關聯交易的影響，發現關聯交易顯著影響了公司凈利潤和每股收益，對每股現金流量的影響不明顯。 -
The company has funded its cash needs since inception with revenues generated from operations, related - party loans, and funds available from the initial and subsequent capitalizations of qianbao
公司已為其現金需求儲備了資金，資金來源於營運收入，關連方的貸款及錢保初期及后續資本總額中可利用的部分。 -
Related party transactions refer to the obligations and recourses instead of money transferred between related parties
所謂關聯交易，即指關聯方之間發生轉移資源或義務的事項，而不論是否收取價款。 -
Related party transaction is the conducts the related party transfer resources and duty each other in spite of payment, it has positive aspect and negative aspect
關聯交易指關聯方之間相互轉移資源或義務的行為，而不論是否收取價款。關聯方交易既有積極方面也有消極方面。 -
But an unusual related party transaction could make capital and profits improper transfer between related parties, and impair the interests of the company and shareholders
然後對關聯交易的類型結合目前我國證券市場的實際情況進行了詳細的描述。第四章關聯方關系及其交易信息披露概述。 -
“ they lack transparency, and accountability and governance, ” said a senior executive at one major international bank. “ it isn ' t clear how they will disclose related party transactions
「它們缺乏透明度、缺乏責任制、缺乏治理， 」一家大型國際銀行的高管指出。 「現在還不知道它們將會怎樣披露關聯交易。 」 -
The regulatory system structure about the related party transaction in listed company
上市公司關聯方交易監管體系的構建
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