The existence of the relationship between connected parties is likely to cause the loss of commercial nature of non-monetary assets transaction.

 
  • 關(guān)聯(lián)方關(guān)系的存在可能導致發(fā)生的非貨幣性資產(chǎn)交換不具有商業(yè)實(shí)質(zhì)。
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