transfer price

简明释义

内部调拨价格,内部转移价格

英英释义

例句

1.Management decided to review the transfer price policy to ensure it aligns with market conditions.

管理层决定审查转移价格政策，以确保其与市场条件一致。

2.A lower transfer price can help a subsidiary report higher profits in a high-tax jurisdiction.

较低的转移价格可以帮助子公司在高税收管辖区报告更高的利润。

3.The company set the transfer price to facilitate internal transactions between its subsidiaries.

公司设定了转移价格以促进其子公司之间的内部交易。

4.To comply with tax regulations, they had to justify their transfer price for cross-border sales.

为了遵守税收法规，他们必须为跨境销售证明其转移价格的合理性。

5.The transfer price between divisions can significantly impact the overall profitability of the organization.

部门之间的转移价格会显著影响组织的整体盈利能力。

作文

In the world of international business, companies often operate in multiple countries and engage in various transactions among their subsidiaries. One crucial concept that arises in this context is the notion of transfer price. The transfer price refers to the price at which goods or services are sold between related entities within a corporate group. This pricing mechanism plays a significant role in determining the profitability of each subsidiary and can influence tax liabilities, resource allocation, and overall financial performance.Understanding transfer price is essential for multinational corporations as it affects the financial statements of different entities involved in intra-company transactions. For instance, if a parent company sells products to its subsidiary at a high transfer price, the subsidiary may report lower profits, while the parent company enjoys higher profits. This scenario can lead to tax advantages depending on the jurisdictions involved, as different countries have varying tax rates.The determination of transfer price is not straightforward and can be influenced by several factors, including market conditions, production costs, and the specific agreements between the entities. Companies often use different methods to establish transfer prices, such as the comparable uncontrolled price method, resale price method, and cost-plus method. Each of these methods has its own advantages and drawbacks, and the choice of method can significantly impact the financial outcomes for the involved parties.Regulatory authorities across the globe closely monitor transfer pricing practices to prevent tax evasion and ensure fair taxation. They require companies to justify their transfer prices and provide documentation to demonstrate compliance with local laws. Failure to adhere to these regulations can result in severe penalties, including fines and adjustments to tax liabilities. Therefore, businesses must maintain transparency and accuracy in their transfer pricing practices.Moreover, the globalization of trade has led to increased scrutiny of transfer prices. As companies expand their operations internationally, they must navigate complex tax environments and varying regulations. This complexity necessitates a robust strategy for managing transfer pricing to mitigate risks and ensure compliance with international standards.In conclusion, the concept of transfer price is vital for multinational corporations operating in today's interconnected economy. It influences financial reporting, tax obligations, and overall business strategy. Companies must carefully consider their transfer pricing policies and practices to optimize their operations while adhering to regulatory requirements. By doing so, they can enhance their competitive edge and sustain long-term growth in the global marketplace.

在国际商业的世界中，许多公司在多个国家运营，并在其子公司之间进行各种交易。在这种情况下，一个关键概念是转让价格。转让价格是指在企业集团内相关实体之间出售商品或服务的价格。这种定价机制在确定每个子公司的盈利能力方面发挥着重要作用，并可能影响税收责任、资源分配和整体财务表现。理解转让价格对跨国公司至关重要，因为它影响了涉及内部交易的不同实体的财务报表。例如，如果母公司以高转让价格将产品出售给其子公司，则子公司可能报告较低的利润，而母公司则享有更高的利润。这种情况可能导致税收优势，具体取决于所涉及的司法管辖区，因为不同国家的税率各不相同。转让价格的确定并非简单，可能受到多种因素的影响，包括市场条件、生产成本和实体之间的具体协议。公司通常使用不同的方法来确定转让价格，例如可比非受控价格法、转售价格法和成本加成法。这些方法各有优缺点，选择的方法可能会显著影响参与方的财务结果。全球各地的监管机构密切监测转让定价实践，以防止逃税并确保公平征税。他们要求公司证明其转让价格并提供文件以证明遵守当地法律。未能遵守这些规定可能导致严重的处罚，包括罚款和税务责任的调整。因此，企业必须在其转让定价实践中保持透明和准确。此外，贸易的全球化导致了对转让价格的审查增加。随着公司拓展国际业务，它们必须应对复杂的税收环境和不同的法规。这种复杂性需要制定强有力的转让定价管理策略，以降低风险并确保遵守国际标准。总之，转让价格的概念对于当今互联经济中运营的跨国公司至关重要。它影响财务报告、税收义务和整体商业战略。公司必须仔细考虑其转让定价政策和实践，以优化其运营，同时遵守监管要求。通过这样做，他们可以增强竞争优势，并在全球市场中实现长期增长。