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关于转移定价,以下哪种说法是不确切的?()

发布日期:2020-12-11

关于转移定价,以下哪种说法是不确切的?()
A

发生在母公司与子公司之间或者不同子公司之间

B

是内部交易价格

C

以成本作为定价基础

D

可能对母国和东道国的国际收支平衡产生影响

试题解析

转移定价

转移定价是跨国公司内部的母公司与子公司之间、子公司与子公司之间提供产品、劳务或技术所采用的定价,是跨国公司经常使用的国际资金调度管理的手段,目的是使跨国公司避开一些东道国在资金调度上设置的政治和税收障碍并降低外汇交易成本。方按市场供求关系变化和独立竞争原则确定,而是根据跨国公司或集团公司的战略目标和整体利益最大化的原则由总公司上层决策者人为确定的。

中文名
转移定价
适用对象
跨国公司
决定者
总公司上层决策者
两种方法
成本加价、谈判价格
外文名
transfer pricing
适用领域
金融、商业
目的
利益最大化

说法

说法,读音是shuō fǎ,shuō·fǎ,汉语词语,意思是措辞。

中文名
说法
注音
ㄕㄨㄛ ㄈㄚˇ
拼音
shuō fǎ,shuō·fǎ

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此试题出现在

大学试题

经济学

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