片语

unfair related-party transaction非正当关联交易

related-party over-transaction超额关联购销

Related d party transaction关联交易

related-party lease关联租赁

the related interests party利益相关者

crime of unfair related-party transaction非正当关联交易罪

Related-party Guarantee关联担保

英汉例句

• related party transactions of the list corporations are a hot issue in the market and very popular for business operations in almost every country.

  上市公司关联交易一直是市场关注的热点问题，关联方交易在各国的公司运作中都广泛存在。

• related party transaction is a special transaction model which has been paid more attention recently.

  关联方交易是一种特殊的交易形式，已为社会广泛关注。

• in china, related parties and related party transactions (rpt) appears along with the development of stock market.

  在我国，伴随着证券市场的发展而出现关联方关系及其交易。

• the article explained the nature of related party transactions on the foundation analyses of basic presenting accounting standard for business enterprise .

  本文在现行会计準则关于关联方和关联方交易及其披露规定的基础上，对关联方及关联方交易的实质进行了分析。

• related party transaction (rpt) is the transaction between the listed company and related party.

  上市公司关联交易是指上市公司及其控股子公司与关联方之间的交易。

• before the adoption of the parent「s accounting policies, it must be determined whether or not a specific entity is considered a related party required to consolidate.

  在采用母公司的会计政策之前，它必须确定是否有一个特定的实体存在，被视为相关方需要巩固。

• there should be obligations to disclose price sensitive information, deals by directors, changes to significant shareholders and substantial and related party transactions.

  申请上市公司应有义务披露价格敏感资料、董事会成员交易、主要股东变动以及重大交易和关联交易。

• most scholars have achieved fruitful and clear evidences of tunneling by making full use of empirical research about tunneling through related party transactions.

  大多数学者都从掏空的价值研究角度，利用关联方交易进行了大量实证研究，取得了丰富的经验证据。

• related party relations and transactions occur as the system of multinational corporations and parent-subsidiary companies are widely applied in the world.

  关联方关系及其交易是伴随着跨国公司、母子公司制的广泛运用而出现的。

• secondly, point out the motivation of the listed companies to make earning management using related party transactions by reviewing course of supervision to related party transactions in china.

  同时回顾了国内对关联交易监管的发展历程，指出国内上市公司及其关联方利用关联交易进行盈余管理动因。

• the financial management cycle also includes related party transactions.

  财务管理周期还包括关联方交易。

• where there are related party transactions, the nature of the affiliated party relationship, the types of transactions and the essential elements of the transactions shall be disclosed;

  关联方之间发生交易的，应当披露关联方关系的性质、交易类型和交易要素。

• an analysis about the ipo companies manipulating the related party transaction to dress up their economic performance, as well as an explanation about the necessity of legalizing the stock market.

  分析上市公司操作关联方交易，粉饰业绩，输出利润的种种手段，阐述规范证券市场的必要性。

• there are special requirements for related party transactions; in particular inter-company loans.

  有相关党交易的特别要求；特别是公司间的贷款。

• the registration department is responsible for receiving the disputes, complaint and appeal raised by client or related party and report to general manager.

  注册部负责接受来自客户或相关方提出的争议、投诉和申诉并上报总经理。

• merger with related party is an important merger type of listed companies」mergers in china.

  横向关联方并购是我国上市公司并购中的一种重要的并购类型。

• and then focus on analysis of related party transactions with the audit risk, in the end of this part, the author asked and answered how to guard against the risk of related-party transactions.

  然后着重分析关联方交易与审计风险，进而提出如何防范关联方交易审计风险的问题，并进行阐述。

• followed by analysis the paper points out that intimacy privacy is a legal phenomenon of personality interest share, in which each of the related party enjoyed an independent right to privacy.

  接着分析得出共同隐私是一种人格利益準公有的法律现象，每个相关主体对其共同隐私享有的是一个独立的隐私权。

• in addition, the sale of assets is a general way of earnings management, and the way of related party transactions is one of the important content.

  另外，利用资产出售进行盈余管理较为普遍，而且关联方交易是资产剥离中盈余管理的重要内容。

• related party transactions have the motivation of improving efficiency, as well as the opportunism motivation.

  关联交易既可能有改进效率的动机，也有机会主义的动机。

• on the basis of the analysis, using the public data, the paper compares the company' s finance, dividend and related party transactions before and after the mbo.

  在此基础上，利用公开的年报数据，比较公司管理层收购前后的融资、派现以及关联方交易情况，说明mbo的绩效不容乐观。

• a study on the performance of the methods of corporate restructuring between related party of list company;

  横向关联方并购是我国上市公司并购中的一种重要的并购类型。

• from whether is the related party merger or not, the cash merger and the share swap and merger are of little significant differences.

  从是否是关联方并购来看，现金并购和换股并购也没有明显的差异。