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6 Cards in this Set

  • Front
  • Back
Affiliated Sales
Internal (intercompany) sales transactions concluded between a parent company and/or its subsidiaries (affiliates) which are not yet resold to an external unaffiliated party
Unaffiliated Sales
External sales transactions concluded by a parent company and/or its subsidiaries and other external (unaffiliated) parties (customers/clients)
Downstream Sales
Sales made by a parent company to its subsidiaries
Upstream Sales
Sales made by subsidiary companies to their parent company
Unconfirmed Profits
Profits realized by a parent company and/or its subsidiaries on their affiliated sales
Confirmed Profits
Profits realized when product acquired through affiliated sale is resold to an unaffiliated party