关联交易的转移价格即是其中之一。
内部转移价格有很多制定原则。
Lots of principles should be followed while making internal transfer price.
举例说明在上述情况下如何制定内部转移价格。
To provide an example of how a transfer price would be set in these situations.
国际转移价格的制定已成为跨国公司经营战略的重要组成部分。
The institution of international transferred prices has become an important part of multinational corporations (MNCs) in their management.
不存在外部市场时，以中间产品的边际成本为转移价格优于协议价和标准成本价。
If there are not external markets, taking the marginal cost of intermediate products as the transfer price is better than the bargain price or standard cost.
不存在外部市场时，以中间产品的边际成本为转移价格优于协议价和标准成本价。
If there are not external markets, taking the marginal cost of intermediate products as the transfer price is better t...
诸如：为何要有内部转移价格、内部转移价格制定方法以及内部转移结算方式等问题。
Such as: Why should the internal transfer price, the internal transfer price of the development of methods and internal transfer of billing methods, and other issues.
转移价格是指跨国公司内部母公司与子公司之间、子公司与子公司之间交易所采用的价格。
A transfer price is the price taken when the parent company or the son company is doing business with a son company inside the transnational corporation.
我们考察了转移价格，民营化水平，技术创新和产品差异度等因素对国内市场价格和需求的影响。
We find how prices and demands of domestic market are influenced by transfer price, degree of privatization, technology development and the distinction between domestic and imported goods.
考虑关联方之间销售公司的转移价格。什么样的影响可能替代价格政策的收益或损失，汇率的变化呢？
Consider the company's transfer prices for sales between affiliates. What effect might alternative pricing policies have on the gains or losses from exchange rate changes?
因而，采用成本作为内部转移价格的结果是经理人不知道该项决策已使公司总利润受到负面的影响。
Thus, as a result of using cost as a transfer price, profits for the company as a whole may be adversely affected and the manager may never know about it.
合理化使用转移价格手段可以很好地帮助跨国公司实现其利润最大化目标并长期处于有利的竞争地位。
To use transfer price reasonably can help transnational corporations gain their aim of profit maximization and also find themselves in an advantageous position.
制定科学合理的销售价格和内部转移价格对于获取理想的利润、有效地考核与激励企业各个部门至关重要。
As an enterprise, making proper selling price and intercompany transfer price is very important, which relate to gain ideal profit and evaluate every department correctly.
与套期保值者转移价格风险、放弃风险收益的属性相对应，股指期货市场中的投机者就是承担价格风险和追逐风险收益。
Corresponding to hedgers' transferring price risk and abandoning risk earnings, the speculators in the stock index futures market shall intentionally take the risk from hedgers in pursuit of profit.
一个成功的内部转移价格不仅仅要适应企业自身的成本核算机制，又要尽可能避免传统成本计算方法下转移定价所带来的弊病。
A successful mechanism of transfer price can be seasoned with the company costing system, at the same time, it can overcome the inherent shortcomings of the traditional costing system.
转移价格作为一个概念最早出现在1883年，自一个世纪以来，众多学者对转移价格的研究做了大量的工作并取得了许多成果。
As a concept, transfer pricing appeared at the earliest stage in 1883. Since a century, numerous scholars have done a lot of work to research the transfer pricing and obtain many excellent results.
出于整体利润最大化以及战略拓展的需要，跨国公司的转移价格定价方法主要有两大类：基于利润的方法和基于市场竞争的方法。
To get the maximum profits and fulfill the overall strategies, the methods of transfer pricing includes the ways based on profits and those based on commercial competition.
由于无形资产定价方法的特殊性——其转移价格很难找到可以比较的对象，所以其定价方法不同于实物的定价方法，做了单独的论述。
Because of the specialty of the pricing method of intangible assets, difficult to find a comparable transaction, the pricing method is different from the purchases or sales of goods.
实物交易的转移价格按照其比较对象的不同，又将其分为以交易为基础的比较定价法和以利润为基础的比较定价法，并对其作了较为细致的分类分析。
According to different comparisons of purchases or sales of goods, it can be divided into comparable transaction method and comparable profit method and analysed further classically.
虽然一些社会主义者确实将抗议价格视为向社会主义迈出的直接一步，但大多数社会主义者最终寻求将生活成本运动转移到抗议的其他渠道。
While some Socialists did view price protests as a direct step toward socialism, most Socialists ultimately sought to divert the cost-of-living movement into alternative channels of protest.
开采成本本身不高，而且外部投资正在将成本从矿山转移到市场。即便如此，澳大利亚可以以每吨25澳元的价格成本生产铁矿石。
It does not cost much to scrape it up, and the expense comes in moving costs from mine to market. Even so, Australia can produce iron ore for $25 a tonne.
较高的商品价格的作用就像消费税，把财富由消费资源的个人或公司转移到生产此资源的公司或国家。
Higher commodity prices act like a consumption tax, transferring income from households and companies which use the resources to companies and countries that produce them.
约有半数受访者表示，公司会通过产品提价将燃料与其他给料成本上升转移到消费者头上；他们预计，未来12个月公司产品价格会上涨4.1%。
Nearly half say higher costs for fuel and other supplies will be passed along to customers in the form of higher prices; they expect their products' prices to rise by 4.1% over the next 12 months.
戴尔则预计，由于价格竞争和大规模向消费型个人电脑转移，七月的毛利率将会更低。
Dell forecast lower gross margins in the July quarter due in part to price competition and a mix shift to more consumer PCs.
当你发现哪些因素使你出类拔萃，你应该将其作为卖点。这样你可以把更多的精力从价格转移到你的独特价值之上。
When you discover what sets you apart and you sell it, you can put more focus on competing on your uniqueness rather than on your price.
价格可以分为三类-直接(最常见)，间接(成本从消费者转移到第三方，如广告)，或两者兼而有之。
The price can fall into three categories - direct the most common, indirect where the cost is shifted from the consumer to a third party eg advertiser, or a combination of the two.
去年，当原油价格飙升、而炼油厂不能把更高成本转移给消费者时，中国各炼油商都出现大额亏损。
Last year, when the price of crude oil soared but refineries were not allowed to pass those higher costs on to consumers, Chinese refiners recorded significant losses.
去年，当原油价格飙升、而炼油厂不能把更高成本转移给消费者时，中国各炼油商都出现大额亏损。
Last year, when the price of crude oil soared but refineries were not allowed to pass those higher costs on to consumers, Chinese refiners recorded significant losses.
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