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| 91. | In like manner, so long as the price charged by outside suppliers in not less than $ 25 per unit, Division |
| 同样地,只要外部购买价不低于25美元,B部门将愿意以此价格支付给A部门。 |
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| 92. | user department |
| 用户部门；使用部门 |
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| 93. | On the surface the second decision would seem to be a good decision, since the Motor Division purchases |
| 第二个方案从表面上看好像是个好方案,因为音响部门可以以10美元的转移价格从扩音器部门购买,比外购价格15美元便宜。 |
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| 94. | works department |
| 工务部门；工程部门 |
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| 95. | RADIO DIVISION (R DIVISION) |
| 无线电署（'R'署） |
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| 96. | area of activities |
| 工作部门；活动部门 |
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| 97. | The transfer price should be $5--the price that Division A (can get by selling in the intermediate market |
| 转移价格是5美元,即A部门在中间市场上的外部售价或B部门在中间市场上为其所需货物而必须支付的外购价格。 |
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| 98. | departmental manager |
| 部门主管人员；部门管理人员 |
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| 99. | If the selling Division has idle capacity and the buying division purchase from an outside supplier, |
| 在销售部门有闲置生产能力时,购买部门向外购买则其决策将导致次佳化(即公司整体的实际获利能力少于它应能创造的获利能力)。 |
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| 100. | The selling division must be free to reject internal business if it prefers to sell outside. |
| 销售部门必须有选择将产品或服务出售给外部而拒绝内部转移的权力。 |
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