关联方企业

英属维尔京群岛的监管申报文件显示，还存在通过关联方企业获得的更多贷款，这些贷款可能掩盖HTF股票对贷款违约的真实敞口&除非投资者充分了解所有条件。

The BVI filings show that there are additional loans through related-party companies that could mask the real exposure the HTF stock could have to loan defaults , unless investors were fully aware of all the conditions .

通过案例分析，说明关联方企业融资租赁业务，是如何利用会计原则中的纰漏，影响应纳所得税额。

By means of the analysis of case , they show the financial lease business of the correlative entities how to use the careless mistakes in the accounting standards to affect the number of the income tax which should be paid .

但从总体来看，关联方并购对企业的现金流量能力、偿债能力、发展能力和营运能力带来的正的效应。

Generally speaking , however , related M & A have positive effect on corporate cash flow capacity , liquidity , development capacity and operating ability .

因此，从这个意义上来说，关联方交易是企业应对市场机制缺陷的一种措施，它不仅是合理的，而且是必要的。

Therefore , in this sense , the related-party transactions is a measure to deal with the enterprise market mechanism defects , it is not only reasonable but necessary .

因此，关联方交易不能代表企业在正常条件下的生产经营能力和创利水平。

The affiliated party transactions therefore , is not able to represent enterprise in regular condition production managerial ability and create profit level .

在我国上市公司中，关联方交易行为异常频繁，上市公司通过关联方交易调整了企业的经营结构，扩大了企业的规模，增强了上市公司的经济实力，无疑具有积极的作用。

In the listing companies , the related trading is so frequent that it has played an extremely active part in adjusting the operational structure , enlarging the scale of enterprises and enhancing the economic strength of listing companies .