【单选题】Which statement can appropriately describe transfer price?
A.
The price at which the transferred goods or services could be sold on an externalmarket.
B.
A transfer price may be defined as the price at which goods or services are transferred from one process or department to another or from one member of a group to another.
C.
These prices for only services between wholly or partly owned affiliates of the multinational are called transfer prices.
D.
A price sufficient to give an appropriate share of profit to each party
【简答题】What is a
transfer price? What is the difference,
if any, between a transfer price and a “regular” price? What are three methods for determining
transfer prices?