论文部分内容阅读
影子价格法在制订内部转让价格时的应用上海财经大学刘卫静一、内部转让价格的制订原则内部转让价格是指同一经济组织内部不同利润中心之间进行商品和劳务转移时所选用的价格。转让价格对转出方代表着销售商品收入，对转入方则代表着购入商品成本。内部转让价格的制订虽然...
The application of the shadow price method in formulating the internal transfer price Shanghai University of Finance and Economics Liu Weijing I. The principle of formulating the internal transfer price The internal transfer price refers to the price that is used in the transfer of goods and services between different profit centers within the same economic organization. The transfer price represents the revenue from the sales of goods on the transfer side, and the cost of purchased goods to the transfer side. Although the internal transfer price is formulated ...