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(一)选择内部转让价格制定基础应考虑的因素内部转让价格是指企业内部各分部之间转移中间产品和相互提供劳务的结算价格,可以成本或市价为基础。选择何种方式应考虑以下几个因素:1.价格资料的可得性或充分性。以成本为基础计算内部转让价格应有充分的信息资料,这些资料可以从其账簿记录中直接获得。若以市价为基础计算,则要以存在高度发达的外部市场为前提。因此,选择时应着重关注资料的可
(A) to choose the internal transfer price basis for the development of factors to be considered Internal transfer price refers to the transfer of intermediate products within the enterprise and the mutual settlement of labor services between the settlement price, the cost or market price as the basis. The choice of ways to consider the following factors: 1 price information availability or adequacy. The cost of internal transfer price calculation should be sufficient information, the information can be obtained directly from the books and records. If calculated on the basis of market price, the premise should be based on the existence of a highly developed external market. Therefore, the choice should focus on the information available