“顺流交易”和“逆流交易”原是金融和投资领域的术语。

“顺流交易”指的是跟随市场当前的趋势进行交易。比如在股票市场，如果当前的趋势是上涨，那么顺流交易就是买入股票，希望能够从趋势中获益。

“逆流交易”与顺流交易相反，逆流交易是指在市场出现某种趋势时，交易者选择与这种趋势相反的交易行为。比如在一个上涨的市场中，逆流交易者可能会选择卖出或者做空。

在联营企业或合资企业的语境中，“顺流交易”和“逆流交易”通常是指投资者与其投资的联营企业或合资企业之间的交易方向：

顺流交指的是从联营企业或合资企业向其投资者的交易，例如，联营企业销售商品给其投资者。

逆流交易指的是从投资者向其投资的联营企业或合资企业的交易，例如，投资者销售商品给联营企业。

交易在会计处理和信息披露时需要特别注意，因为它们涉及到关联方交易。

“顺流交易”可译为Upstream Transaction。“逆流交易”可译为Downstream Transaction。

二者的英文释义可参考如下：

Downstream transaction: Parent company selling goods to Associate: Inventory is not in Parent company books. So, unrealized profit if there is any in unsold stock of associate. Then it should be reduced from investment value. Entry will be Dr. Unrealized profit and Cr. Investments. Please note it is only to the extent of Parents’ share.

Upstream transaction: Associate selling goods to Parent company. Inventory will be held in Parents books. In this case the entry will be Dr. UPI and Cr. Investments or Inventory. There is no defined rule for this transaction.

具体的使用场景可参考如下双语示例：

The subsidiary sold a significant amount of inventory to its parent company in an upstream transaction, leading to the necessity for the parent company to eliminate these inter-company sales during the consolidation of financial statements.

子公司在一笔上游交易中向其母公司出售了大量库存，导致母公司在合并财务报表时需要消除这些公司间销售。

The parent company provided a loan to its subsidiary in a downstream transaction, which required disclosure in the financial statements to ensure transparency about inter-company dealings.

母公司在一笔下游交易中向其子公司提供了贷款，这要求在财务报表中进行披露，以确保公司间交易的透明度。