Market price-based transfer price
市价基础的内部转让价格
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。
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。
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。
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。
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
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。
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。
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。
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。
Distributing internally circulated publications; Transferring either directly or in a disguised form the right of general distribution of publications to an entity that does not have right of general distribution;
发行内部资料性出版物的;向无总发行权的单位转让或变相转让出版物总发行权的;
application for partial transfer of LC
信用证部分转让申请书
intra-group pricing of transfers of technology
集团内技术转让价格
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。
do hereby assign all of our share to the rights and interests in relation to the above identified patent application in the Peoples Republic of China to the assignee as listed below.
愿将上述专利申请的全部权益转让给受让方。
He has conveyed all his property to his children.
他已将其全部财产转让给他的儿女。
He settled part of his estate on his son.
他把部分财产转让给儿子了.
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。
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