| 释义 |
related-party rɪˈleɪtɪdˈpɑ:ti COCA¹⁵¹⁷⁰⁰
基本例句
关联方
On the other side, related-party transactions may become the main mean of tunneling, and they may reduce the confidence of investors and reduce the earning's value relevance.
另一方面也有可能成为大股东操纵上市公司盈余的手段之一，从而降低投资者的信任度，并降低盈余信息的价值相关性。 fabiao
So the tax consequence could be undesirable if there is adjustment for excessive related-party interest deduction under the thin capitalization rules.
如果由于资本弱化条例而发生关联利息扣除调整，会对企业造成很大的麻烦。 taxofficer.net
There are many factors that will affect the earnings' value relevance. Related-party transactions are important ones.
很多学者对影响盈余价值相关性的因素进行了各方面的研究。 fabiao |