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单词 transfer price
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transfer price
transfer price n.
ΚΠ
1969 J. Argenti Managem. Techniques 76 As the complexity and size of the company increases..the task of preparing a budget becomes highly intricate due to such problems as transfer prices and allocation of central overheads.
1974 Terminol. Managem. & Financial Accountancy (Inst. Cost & Managem. Accountants) 17 Transfer price, a price related to goods or other benefits transferred from one process or department to another or from one member of a group to another.
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