23
05月

ACCA考試資訊

ACCA考官文章解讀：General principles about transfer pricing

1.當(dāng)轉(zhuǎn)移產(chǎn)品有外部市場(chǎng)Minimum transfer price當(dāng)我們考慮minimum transfer price時(shí)候，要從selling division角度來(lái)看transfer pricing。我們要問(wèn)的是：selling division準(zhǔn)備以最低多少價(jià)格銷(xiāo)售？這不一定是selling...