{"id":320,"date":"2017-12-05T10:21:15","date_gmt":"2017-12-05T02:21:15","guid":{"rendered":"http:\/\/www.easytranslation.com.cn\/blog\/?p=320"},"modified":"2017-12-05T10:25:14","modified_gmt":"2017-12-05T02:25:14","slug":"affiliated-company%e5%92%8cassociated-company%e5%90%ab%e4%b9%89%e7%9a%84%e6%95%b0%e5%ad%97%e4%b9%8b%e5%b7%ae","status":"publish","type":"post","link":"https:\/\/www.easytranslation.com.cn\/blog\/?p=320","title":{"rendered":"affiliated company\u548cassociated company\u7684\u542b\u4e49\u4e4b\u5dee"},"content":{"rendered":"<p>\u4ee5\u4e0b\u535a\u6587\u5185\u5bb9\u6574\u7406\u6539\u7f16\u81ea<span class=\"tit\"><span id=\"blognamespan\">huarules\u7684\u535a\u5ba2\uff08http:\/\/blog.sina.com.cn\/s\/blog_769eaa940102work.html\uff09\uff1a<\/span><\/span><\/p>\n<p>\u5728\u7ffb\u8bd1\u6cd5\u5f8b\u5408\u540c\u6587\u4ef6\u65f6\uff0c\u6211\u76f8\u4fe1\u5f88\u591a<a href=\"http:\/\/www.easytranslation.com.cn\">\u4e13\u4e1a\u82f1\u8bed\u7ffb\u8bd1\u516c\u53f8<\/a>\u7684\u8bd1\u5458\u90fd\u4f1a\u9047\u5230affiliated company\u548cassociated company\u8fd9\u4e24\u4e2a\u8bcd\u3002\u90a3\u4e48\uff0c\u6211\u4e5f\u76f8\u4fe1\u5f88\u591a\u8bd1\u5458\u90fd\u4f1a\u4e0d\u5047\u601d\u7d22\u6216\u8005\u8bf4\u4e60\u60ef\u6027\u7684\u5c06\u5176\u5206\u522b\u7ffb\u8bd1\u4e3a\u201c\u9644\u5c5e\u516c\u53f8\u201d\u4ee5\u53ca\u201c\u5173\u8054\u516c\u53f8\u201d\u3002\u90a3\u4e48\uff0c\u8fd9\u4e24\u4e2a\u8bcd\u5230\u5e95\u6709\u4ec0\u4e48\u533a\u522b\u5462\uff1f\u76f8\u4fe1\u5f88\u591a\u8bd1\u8005\u5728\u88ab\u95ee\u5230\u8fd9\u4e2a\u95ee\u9898\u65f6\uff0c\u4e5f\u53ea\u662f\u611f\u5230\u4e00\u77e5\u534a\u89e3\u3002<\/p>\n<p>\u9996\u5148\uff0c\u6211\u4eec\u770b\u4e00\u4e0b\u300a\u5143\u7167\u82f1\u7f8e\u6cd5\u8bcd\u5178\u300b\u5bf9\u4e8eaffiliated company\u7684\u89e3\u91ca\uff1a<\/p>\n<p><b>affiliatedcompany<\/b><b>\uff0fcorporation<\/b>&lt;&lt;\/span&gt;\u7f8e&gt;<b>\u5173\u8054\u516c\u53f8\uff1b\u9644\u5c5e\u516c\u53f8\uff1b\u8054\u8425\u516c\u53f8<\/b>\u7531\u540c\u4e00\u4e2a\u4eba\u63a7\u5236\u7684\u4e24\u4e2a\u6216\u4e24\u4e2a\u4ee5\u4e0a\u7684\u516c\u53f8\uff0c\u4f46\u5e76\u6ca1\u6709\u5b8c\u5168\u63a7\u5236\u8fd9\u4e9b\u516c\u53f8\u7684\u80a1\u4efd\uff1b\u6216\u8005\uff0c\u4ec5\u4ec5\u662f\u4e24\u4e2a\u6216\u4e24\u4e2a\u4ee5\u4e0a\u7684\u516c\u53f8\u56e0\u5546\u4e1a\u76ee\u7684\u800c\u7ec4\u6210\u7684\u8054\u5408\uff0c\u4f46\u5176\u8054\u5408\u7a0b\u5ea6\u4e0d\u8db3\u4ee5\u6784\u6210\u300a\u6240\u5f97\u7a0e\u6cd5\u300b\uff3bIncome Tax Law\uff3d\u610f\u4e49\u4e0b\u7684\u516c\u53f8\u3002<\/p>\n<p>\u90a3\u4e48\uff0cassociated company\u5177\u4f53\u662f\u4ec0\u4e48\u542b\u4e49\u5462\uff1f\u539f\u535a\u6587\u4f5c\u8005\u5728\u67ef\u6797\u65af\u6cd5\u5f8b\u8bcd\u5178\u7b2c\u4e8c\u7248\u4e2d\u627e\u5230\u4e86\u76f8\u5173\u7684\u89e3\u91ca\uff1a<\/p>\n<p><b>associated company<\/b> a company is associated with another if both companies are controlled by the same (or substantially the same) individuals. In common parlance the term \u2018associated company\u2019 is used to denote a subsidiary or other company that is part of the same group of companies.<\/p>\n<p>\u5927\u6982\u7684\u610f\u601d\u5c31\u662f\uff0c\u5982\u679c\u4e24\u4e2a\u516c\u53f8\u88ab\u540c\u4e00\u4eba\uff08\u6216\u5b9e\u8d28\u540c\u4e00\u4eba\uff09\u63a7\u5236\uff0c\u90a3\u4e48\u4e00\u4e2a\u516c\u53f8\u5c31\u4e0e\u53e6\u4e00\u4e2a\u516c\u53f8\u76f8\u5173\u8054\u3002\u901a\u4fd7\u70b9\u8bf4\u5c31\u662f\uff0c\u201c\u5173\u8054\u516c\u53f8\u201d\u7528\u4e8e\u6307\u5b50\u516c\u53f8\u6216\u540c\u4e00\u96c6\u56e2\u516c\u53f8\u4e2d\u7684\u5176\u4ed6\u516c\u53f8\u3002<\/p>\n<p>\u4f46\u662f\uff0c\u8fd9\u4e2a\u5b9a\u4e49\u8fc7\u4e8e\u901a\u4fd7\u800c\u53c8\u5bbd\u6cdb\uff0c\u6709\u52a9\u4e8e\u6211\u4eec\u7406\u89e3\uff0c\u4f46\u4e0d\u8db3\u4ee5\u89e3\u9664\u6211\u4eec\u7684\u56f0\u60d1\u3002\u8981\u77e5\uff0c\u6cd5\u5f8b\u672f\u8bed\u7684\u8fb9\u754c\u901a\u5e38\u662f\u975e\u5e38\u6e05\u695a\u7684\uff0c\u5426\u5219\uff0c\u53ea\u80fd\u4ea4\u7531\u6cd5\u5b98\u5927\u4eba\u5398\u5b9a\u3002\u90a3\u4e48\uff0c\u770b\u5230\u8fd9\u91cc\uff0c\u8bf8\u4f4d\u80fd\u6e05\u695aaffiliated company\u00a0\u548cassociated company\u4e4b\u95f4\u7684\u533a\u522b\u4e86\u4e48\uff1f\u6211\u60f3\uff0c\u7b54\u6848\u5e94\u8be5\u662f\u5426\u5b9a\u7684\u3002<\/p>\n<p>\u90a3\u4e48\uff0c\u6211\u4eec\u518d\u6765\u770b\u770bVanessa Stott\u00a0\u6240\u8457\u7684Hong Kong Company Law\uff08p160\uff09\u4e2d\u7684\u4e00\u6bb5\u8bdd \u201cthe company is not its subsidiary but its shareholding exceeds 20 percent of the nominal value of the issued shares of any class (such companies often being described as associated companies)\u201d\u4e5f\u5c31\u662f\uff0c\u88ab\u6301\u80a1\u8d85\u8fc720%\u4f46\u53c8\u4e0d\u662f\u5b50\u516c\u53f8\u7684\u516c\u53f8\u3002\u5728\u9999\u6e2f\u6cd5\u8bed\u5883\u4e0b\uff0c<strong>\u5b50\u516c\u53f8\uff08subsidiary\uff09\u662f\u6307\u88ab\u6301\u80a1\u8d85\u8fc750%\u7684\u516c\u53f8<\/strong>\uff0c\u5f53\u7136\uff0c\u5224\u5b9a\u4e00\u4e2a\u516c\u53f8\u662f\u5426\u4e3a\u5b50\u516c\u53f8\uff0c\u80a1\u6743\u6bd4\u4f8b\u53ea\u662f\u4e00\u4e2a\u8003\u91cf\u56e0\u7d20\uff0c\u66f4\u591a\u7684\u5e94\u662f\u5b9e\u9645\u63a7\u5236\u529b\u3002\u4e3a\u4fbf\u4e8e\u540e\u9762\u7684\u533a\u5206\uff0c\u6211\u4eec\u59d1\u4e14\u8ba4\u4e3aassociated company\u662f\u88ab\u6301\u80a1\u572820%\uff0d50%\u4e4b\u95f4\u7684\u516c\u53f8\u3002<\/p>\n<p>\u540c\u65f6\u4e86\u89e3\u5230\uff0c2005\u5e7412\u67081\u65e5\u4fee\u8ba2\u7684\u300a\u516c\u53f8\u6761\u4f8b\u300b\u5c06\u672f\u8bed\u201csubsidiary\u201d\u548c\u201cholding company\u201d\u4e0e\u56fd\u9645\u4f1a\u8ba1\u51c6\u5219\u4fdd\u6301\u4e86\u4e00\u81f4\u3002\u4e8e\u662f\u7ffb\u9605\u76f8\u5173\u7684\u56fd\u9645\u4f1a\u8ba1\u51c6\u5219\u8d44\u6599\uff0c\u53d1\u73b0\u80a1\u6743\u6295\u8d44\u7684\u4f1a\u8ba1\u5904\u7406\u56e0\u6301\u80a1\u6bd4\u4f8b\u4e0d\u540c\u91c7\u7528\u4e0d\u540c\u7684\u4f1a\u8ba1\u5904\u7406\u65b9\u6cd5\uff1a\u4f4e\u4e8e20%\uff0c\u91c7\u7528\u6210\u672c\u6cd5\uff1b20%\uff0d50%\u4e4b\u95f4\uff0c\u91c7\u7528\u6743\u76ca\u6cd5\uff1b\u8d85\u8fc750%\uff0c\u5408\u5e76\u8d22\u52a1\u62a5\u8868\u3002<\/p>\n<p>\u5728Jerry J. Weygandt\u7b49\u4eba\u5408\u8457\u7684Financial Accounting (5<sup>th<\/sup>Edition)\u7b2c594\u9875\u6709\u4e00\u6bb5\u8bdd\uff1a<\/p>\n<p>\u201cA company that owns more than 50% of the common stock of another entity is known as the <b>parent company<\/b>.\u00a0 The entity whose stock is owned by the parent company is called the <b>subsidiary (affiliated)company<\/b>\u201d.<\/p>\n<p>\u5199\u5230\u8fd9\u91cc\uff0c\u4e00\u5207\u771f\u76f8\u5927\u767d\u3002affiliated company\u901a\u5e38\u6307\u88ab\u6301\u80a150%\u4ee5\u4e0a\u7684\u516c\u53f8\uff0cassociated company\u662f\u88ab\u6301\u80a1\u572820%\uff0d50%\u4e4b\u95f4\u7684\u516c\u53f8\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>\u4ee5\u4e0a\u6587\u7ae0\u7531<a href=\"http:\/\/www.easytranslation.com.cn\">\u4e0a\u6d77\u8bd1\u9510\u7ffb\u8bd1<\/a>\u8d28\u63a7\u90e8\u4e3b\u4efbSusan\u6574\u7406\u6539\u7f16\uff0c\u672c\u6587\u4ec5\u7528\u4e8e\u5b66\u672f\u4ea4\u6d41\u548c\u53c2\u8003\u4e4b\u76ee\u7684\u3002\u539f\u535a\u5ba2\u6765\u6e90\uff1ahttp:\/\/blog.sina.com.cn\/s\/blog_769eaa940102work.html<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u4ee5\u4e0b\u535a\u6587\u5185\u5bb9\u6574\u7406\u6539\u7f16\u81eahuarules\u7684\u535a\u5ba2\uff08http:\/\/blog.sina.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[6,7],"class_list":["post-320","post","type-post","status-publish","format-standard","hentry","category-yihaidiandi","tag-6","tag-7"],"_links":{"self":[{"href":"https:\/\/www.easytranslation.com.cn\/blog\/index.php?rest_route=\/wp\/v2\/posts\/320","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.easytranslation.com.cn\/blog\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.easytranslation.com.cn\/blog\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.easytranslation.com.cn\/blog\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.easytranslation.com.cn\/blog\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=320"}],"version-history":[{"count":4,"href":"https:\/\/www.easytranslation.com.cn\/blog\/index.php?rest_route=\/wp\/v2\/posts\/320\/revisions"}],"predecessor-version":[{"id":325,"href":"https:\/\/www.easytranslation.com.cn\/blog\/index.php?rest_route=\/wp\/v2\/posts\/320\/revisions\/325"}],"wp:attachment":[{"href":"https:\/\/www.easytranslation.com.cn\/blog\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=320"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.easytranslation.com.cn\/blog\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=320"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.easytranslation.com.cn\/blog\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=320"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}