以模型化方法定量研究了作业生产能力约束下的标准作业成本基础转移定价方法，可实现对企业内各分部生产采购决策的有效引导。
A transfer pricing system based on standard activity cost with capacity constraints is proposed with quantitative study which can induce the divisions' production and purchasing decisions.
国际转让定价作为跨国公司调剂资源、转移利润最常用的方法，必然会损害包括我国在内的东道国家的利益。
As a way frequently used by Transnational corporation to regulate resource and transfer profit, International transfer Pricing can damage the interests of some host countries, including China.
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.
在内部交易中运用转移定价是跨国公司逃避税收的惯用方法。
Using Transfer Price Control is the common method to avoid tax for internal trade of the multinational company.
因此，借鉴西方跨国公司的经营方法，实施转移定价策略应是我国跨国企业的现实选择。
Using the running ways of Western transnational companies for reference and applicating transfer pricing strategy, therefore, should be an actual selection for Chine...
因此借鉴西方跨国公司的经营方法，灵活采用转移定价策略应是我国跨国企业的现实选择。
So it is a realistic choice for them to adopt the transferring pricing flexibly by studying the management methods from western transnational companies.
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.
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.
大量关于转移定价的研究，无论在理论性还是在实践性方面都达到了一定的水平，很多重要的理论和解决方法被提了出来。
Plenty of research on transfer pricing system has been carrying out on both theoretical and practical level, and a lot of important theories and solutions have been put up.
贷款资金成本定价着重分析了银行内部资金转移价格的基本制定方法，重点论述了基于现金流量的到期日匹配法在贷款定价中的应用。
By analyzing the cost of loan, it emphasizes basic methods of fund transferable price, and focuses on the application of cash flow-based the-due-date-matched method in loan pricing.
贷款资金成本定价着重分析了银行内部资金转移价格的基本制定方法，重点论述了基于现金流量的到期日匹配法在贷款定价中的应用。
By analyzing the cost of loan, it emphasizes basic methods of fund transferable price, and focuses on the application of cash flow-based the-due-date-matched method in loan pricing.
应用推荐