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财政部已颁布了《企业会计准则——关联方关系及其交易的披露》,笔者就学习具体会计准则谈几点粗浅看法。一、关联方交易的基本内涵在企业财务和经营决策中,如果一方有能力直接或间接控制、共同控制另一方或对另一方施加重大影响,则视其为关联方;如果两方或多方同受一方控制也视其为关联方。这些关联方之间发生的转移资源或义务,不论是否收取价款的事项,均称之为关联方交易。关联方交易类型主要包括:①、购买或销售商品;②、购买或销售除商品以外的其他资产;③提供或接受劳务;④、代理;⑤、租债;⑥、提供资金(包括以现金或实物形式的贷款或权
Ministry of Finance has promulgated the “Accounting Standards for Business Enterprises - the disclosure of the relationship between related parties and their transactions”, the author on the specific accounting standards to learn a few superficial views. I. Basic Connotation of Related Party Transactions In a company’s financial and operating decisions, a party is regarded as a related party if it has the ability to directly or indirectly control, jointly control or exercise significant influence over the other party. If two or more parties agree Controlled by one party is also considered a related party. Any transfer of resources or obligations between these related parties, irrespective of whether they are charged or not, is called a related party transaction. Related party transactions mainly include: ①, buying or selling goods; ②, buying or selling other than the commodity assets; ③ providing or receiving labor services; ④, agent; ⑤, leasing; ⑥, providing funds Loan or right in kind