s length transaction meaning in Chinese
公平交易
Examples
- Arm ’ s length transactions become more and more common in business world with the improvement process of modern enterprise system and development of capital market . arm ’ s length transactions come into being due to the existence of affiliated parties
伴随着现代企业制度的推进和资本市场的发展,关联企业这种企业之间的联合成为现实经济生活中的一种日益常见的经济现象。 - Eventually , the rights and interests of the company and other related parties are impaired . as common transactions , arm ’ s length transactions enter into the accounting processing system , after the confirming , measuring , discoursing and reporting . and the effects of such transactions are represented in the financial statements at last
如同正常的市场交易一样,企业所发生的关联交易同样也要进入会计信息加工系统,其对企业财务状况和经营成果的影响,经过会计要素的确认、计量、披露和报告等环节,最终反映在企业的会计报表中。 - Therefore , it becomes crucial to reflect the economic essential of the arm ’ s length transaction from the aspect of accounting conforming and measuring , and to make the information users to make informed decisions as to the business ’ s financial position and operation results from the aspect of disclosure . at the basis of comparative studies of affiliated parties and
因此,如何从会计的确认和计量角度去反映关联交易的经济实质,如何从披露角度去保证会计信息使用者能够根据所披露的信息判断关联交易的公允性以及对企业财务状况和经营成果的影响,就成为关联交易会计所需要解决的问题。 - As for other legal areas , various problems have also come up , for example , insider trade problems in securities law , non - arm ' s length transaction problems in tax law , and monopoly problems in anti - monopoly law , etc . many countries in the world have formulated legal systems or legal principles to deal with the above problems
世界上一些国家已形成了关于上述问题的某些法律制度或法律原则，甚至有的国家和地区已经建立起了有关关联企业的专门的系统的法律制度。