一、关联方的表现形式企业交易参与方有其它类型的企业、个人、国内客户、国外客户等各个方面,而关联方交易是指在关联方之间转移资源或义务的事项,而不论是否收取价款。该交易通常以关联方关系的存在为前提,在资源或义务转移的同时,风险和报酬也相应转移,而其中的转移价格是关 I. Representation of related parties There are other types of enterprises, individuals, domestic customers and foreign customers in the transaction parties of the enterprise, while related party transactions refer to the transfer of resources or obligations between related parties, regardless of whether or not to collect price. The transaction is usually premised on the existence of the related party relationship, and the transfer of resources or obligations at the same time, the risk and reward corresponding transfer, and the transfer price is off