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NEW QUESTION: 1
HOTSPOT





Answer:
Explanation:

NEW QUESTION: 2
동부 사업부, 회사의 서부 사업부에 내부 제품을 판매합니다. 동부 근처의 공급 업체 자료에서 톤당 미화 200 달러에 운송료를 더한 업계 간행물에 인용 된 외부 가격. 양도 된 제품이 US $ 100가되도록 직접 재료를 구입하기 위해 톤당 $ 20의 상품을 서부 동부의 실제 시장 비용으로 운송하는 데는 톤당 20 달러가 소요됩니다. 톤당 실제 노동은 미화 $ 50입니다. 다른 실제 보관 및 취급 비용은 미화 $ 40입니다. 회사 회장은 미화 220 달러의 이전 가격을 선택합니다. 이것은 다음의 예입니다.
A. Bost-plus-20 % 이전 가격.
B. 비용 기반 이전 가격.
C. Market-bas, d 이전 가격.
D. 협상 된 이전 가격.
Answer: C
Explanation:
A transfer price is the price charged by one segment of an organization for a product or service supplied to another segment of the same organization. The three basic criteria that the transfer pricing system in a decentralized company should satisfy are to 1) provide information allowing central management to evaluate divisions with respect to total company profit and each division's contribution to profit. 2) stimulate each manager's efficiency without losing each division's autonomy, and 3) motivate each divisional manager to achieve his/her own profit goal in a manner contributing to the company's success. Because the US $220 transfer price selected is based on the quoted external price market), it is an example of market-based transfer pricing.

NEW QUESTION: 3

A. Option D
B. Option A
C. Option C
D. Option B
Answer: A,B,C