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| 1. | The $25 per unit intermediate market price therefore serves as an acceptable transfer price between the |
| 因此每单位25美元的中间市场价格就成为两部门可接受的内部转移价格。 |
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| 2. | Transfer at market price: well-defined intermediate market. |
| 按市场价转移：明确的中间市 |
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| 3. | transfer pricing in competitive intermediate market |
| 竞争性中间市场转让定价 |
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| 4. | supply all of Division B's needs, with no prospects for additional outside sales at the current $25 intermediate |
| 部门有足够的闲置生产能力来供应B部门的需要,且预期在目前25美元的中间市场价格下无增加外部销售的机会。 |
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| 5. | intermediate term market outlook |
| 中期市场前景 |
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| 6. | There are following situations where a negotiated transfer price below the intermediate market price |
| 在下列情况下,以低于中间市场价格的协议价转移是适当的。 |
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| 7. | Transfers at market price: price changes in the intermediate market. |
| 按市价转移：中问价格的变动。 |
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| 8. | 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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| 9. | If an intermediate market exists, a division will have a choice between selling its products to outside |
| 如果存在中间市场,部门在将产品在中间市场上对外销售,还是在内部转移给其他部门问题上,就可以作出选择。 |
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| 10. | Solarwind Company has a product that can be sold either to Division B or to outside customers in an intermediate |
| 假设太阳风公司A部门的一项产品可以售给B部门,也可以在中间市场上向外出售。 |
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