1.
Market price-based transfer price
市价基础的内部转让价格
2.
In the following section, we consider each of these approaches to the transfer price problem.
下面我们分别讨论每种内部转让价格。
3.
In practice, the three most common transfer price employed is cost-based transfer price, market price-based transfer price, and negotiated price.
在实际工作中,常用的方法有三种：成本基础的内部转让价格,市价基础内部转让价格和协议价格。
4.
Thus, the higher the proportion of transfers, the more important is the transfer-pricing method in measuring performance.
因此,内部转移越多,内部转让价格确定方法在绩效评价中越重要。
5.
There are certain guidelines that should be followed when using market price to control transfers between divisions.
以市价作为内部转让价格,应遵循下列准则。
6.
Thus, the market price is generally regarded as the approach to the transfer price
因而以市价基础制定内部转让价格是适当的
7.
A transfer price computed in this way might be based only on the variable costs involved, or fixed cost might also be considered and the transfer price thus based all full (absorption) costs accumulated to the point of transfer.
内部转让价格的成本基础可以是变动成本,或者加以考虑固定费用的全部成本。
8.
Despite these shortcomings, cost-based transfer prices are in fairly common use. Advocates argue that they are easily understood and highly convenient to use.
虽然有上述缺点,但因为成本基础的内部转让价格易于理解和运用,仍受到普遍的使用。
9.
Indeed, the transfer-pricing approaches of many companies bear a marked resemblance to cost allocation.
从表面上看,许多公司的内部转让价格方法与成本分摊有惊人的相似。
10.
Another serious criticism of cost-based transfer prices is their general inability to provide incentive for control of costs.
成本基础内部转让价格的另一个受到非议的是,它们无法激励成本的控制。
11.
intra-group pricing of transfers of technology
集团内技术转让价格
12.
an item of property that is given in part payment for a new one.
以原价的部分价格转让的财产。
13.
Price is an issue only when transfers of products or services among segments are significant.
只有当企业内部各部门发生产品或服务转移的事实时,必须制定转让价格。
14.
What transfer price should control transfers between the two divisions?
控制两部门内部转移的转移价格是多少呢?
15.
Study on Funds Transfer Pricing Mechanism for Commercial Banks;
商业银行内部资金转移价格机制研究
16.
The "financial management" internal transfer prices of re-understanding;
对《财务管理》内部转移价格的再认识
17.
Formulation of Internal Transfer Price Based on Processing Costing Method;
基于作业成本的内部转移价格的制订
18.
The Study on Initialization Allocation and Two-part Tariff of Transfer of Water Rights;
水权初始配置及水权转让的两部制价格研究