内部转移价格 meaning in English
interdivisional transfer price
Examples
- Since the internal transfer price play an important role in the evaluation of financial performance and investment performance , this paper discusses it with one chapter
由于内部转移价格涉及到筹资和投资业绩的好坏,我们把它单独作为一章来研究。 - Where the cash inflow of the asset group is affected by the internal transfer price , the future cash flow of the asset group shall be determined on the basis of the best available estimate made by the managers of the enterprise for the future price in the fair transaction
如果该资产组的现金流入受内部转移价格的影响，应当按照企业管理层在公平交易中对未来价格的最佳估计数来确定资产组的未来现金流量。 - Secondly , this paper makes process and actualization of cost computation based on activity clear and present model . thirdly , this paper analyzes the range of containing of budget cost deeply and sets up cost budget system based on activity . forthly , this paper summarizes traditional responsibility cost system and inner shift price method , analyses their shortcoming and sets up traditional responsibility cost system and inner shift price method
本文的主要内容如下： ( 1 )对成本及成本控制方法进行了综述； ( 2 )明确了基于作业的成本核算的流程，提出了作业成本核算的数学模型； ( 3 )深刻剖析了预算成本的涵盖范围，构建了基于作业的成本预算制度方法； ( 4 )建立了以作业为基础划分责任中心的方法，设计了基于作业的内部转移价格的制定方法： ( 5 )应用上面的方法，以zr公司为例，进行了案例分析。