术语“向上销售”的详细信息

英译术语:

upstream sale

汉语语境:

向上销售亦称逆销，是指企业集团内部交易中子公司向母公司销售资产、发行债券的行为。与向下销售相对。向上销售时，子公司已在其账上实现收入、结转成本费用，确认损益。在计算少数股东损益时，应调整由少数股权分摊的未实现损益或推定损益。向上销售所形成的未实现损益和推定损益对少数股东损益和少数股东权益均会产生影响。

英语语境:

Upgrade sales, also known as reverse sales, refers to the behaviors that subsidiaries sale assets and conduct the issuance of bonds to the parent company in intra-group transactions in corporate, which is relative to downstream sale. When sales up, subsidiaries have implemented income, carryovering costs and have affirmed profits and losses on their accounts. When calculating minority shareholders'interests, they should adjust unrealized or constructive gains and losses shared by the minority. The unrealized and deducible gains and losses formed by upgrade sales will have an impact on both minority interests and minority rights.