transfer price

简明释义

转让价格

英英释义

例句

1.The transfer price between subsidiaries must comply with local regulations.

子公司之间的转移价格必须遵守当地法规。

2.Setting an appropriate transfer price is crucial for accurate financial reporting.

设定适当的转移价格对准确的财务报告至关重要。

3.Management is reviewing the transfer price for internal transactions.

管理层正在审查内部交易的转移价格。

4.The company set the transfer price to minimize tax liabilities.

公司设定了转移价格以减少税务负担。

5.Adjusting the transfer price can impact profit margins significantly.

调整转移价格会显著影响利润率。

作文

In the world of business, the concept of transfer price (转移价格) plays a crucial role in determining the financial performance of multinational corporations. A transfer price is the price at which goods and services are sold between controlled or related legal entities within an enterprise. This can include transactions between subsidiaries, divisions, or branches of the same company. Understanding transfer price is essential for both tax compliance and internal management purposes.One of the primary reasons companies use transfer prices is to allocate income and expenses among different parts of the organization. For instance, if a parent company sells products to its subsidiary, the price set for these transactions can significantly affect the reported profitability of both entities. If the transfer price is set high, the parent company may report higher profits, while the subsidiary may show lower profits. Conversely, if the transfer price is set low, the opposite effect occurs. This manipulation can lead to tax advantages, as companies may aim to shift profits to jurisdictions with lower tax rates.However, the determination of a fair transfer price is not straightforward. Many countries have established regulations and guidelines to ensure that transfer prices reflect market conditions and are consistent with the arm's length principle. This principle states that the transfer price should be the same as the price that would be charged between unrelated parties under similar circumstances. Companies must conduct thorough analyses to justify their chosen transfer prices and avoid potential penalties from tax authorities.In addition to tax implications, transfer prices can also impact managerial decisions within a corporation. For example, a division that consistently receives products at a high transfer price may struggle to remain competitive in the market. Managers might feel pressured to reduce costs or improve efficiency to maintain profitability. On the other hand, a division that benefits from low transfer prices may be less motivated to innovate or cut costs, knowing that its profit margins are artificially inflated.Furthermore, transfer prices can influence investment decisions. When evaluating the performance of different divisions, management may rely heavily on the reported profits, which can be distorted by transfer pricing strategies. This can lead to misallocation of resources, as investments may be directed towards divisions that appear more profitable due to favorable transfer prices, rather than those that are genuinely performing well in the market.To conclude, the concept of transfer price (转移价格) is a vital aspect of international business operations. It affects not only the financial reporting and tax obligations of multinational corporations but also internal management decisions and resource allocation. As businesses continue to expand globally, understanding and managing transfer prices will remain an essential skill for finance professionals and corporate leaders. By ensuring that transfer prices are set fairly and in compliance with regulations, companies can achieve a balance between maximizing profits and maintaining ethical standards in their operations.

在商业世界中，转移价格（transfer price）的概念在决定跨国公司的财务表现方面发挥着至关重要的作用。转移价格是指在企业内部的受控或相关法律实体之间出售商品和服务的价格。这可以包括母公司与其子公司、部门或分支机构之间的交易。理解转移价格对税务合规和内部管理目的至关重要。公司使用转移价格的主要原因之一是为了在组织的不同部分之间分配收入和费用。例如，如果母公司将产品出售给其子公司，则这些交易的定价会显著影响两个实体报告的盈利能力。如果转移价格设定得很高，母公司可能会报告更高的利润，而子公司则可能显示较低的利润。相反，如果转移价格设定得很低，则会出现相反的效果。这种操纵可能导致税收优势，因为公司可能会试图将利润转移到税率较低的管辖区。然而，确定公平的转移价格并非易事。许多国家制定了法规和指南，以确保转移价格反映市场条件，并符合独立交易原则。该原则规定，转移价格应与在类似情况下无关方之间收取的价格相同。公司必须进行全面分析，以证明其选择的转移价格并避免来自税务机关的潜在处罚。除了税收影响外，转移价格还会影响公司内部的管理决策。例如，持续以高转移价格接收产品的部门可能会在市场上难以保持竞争力。管理者可能会感到压力，减少成本或提高效率以保持盈利能力。另一方面，受益于低转移价格的部门可能对创新或削减成本的动力较小，因为其利润率被人为抬高。此外，转移价格还可以影响投资决策。在评估不同部门的表现时，管理层可能会高度依赖报告的利润，而这些利润可能因转移定价策略而扭曲。这可能导致资源的错误分配，因为投资可能会被引导到那些由于有利的转移价格而看起来更有利可图的部门，而不是那些在市场上真正表现良好的部门。总之，转移价格（transfer price）这一概念是国际商业运营中的一个重要方面。它不仅影响跨国公司的财务报告和税务义务，还影响内部管理决策和资源配置。随着企业继续全球扩展，理解和管理转移价格将始终是财务专业人士和企业领导者必备的重要技能。通过确保转移价格的公平设定并遵守法规，公司可以在最大化利润与维持道德标准之间实现平衡。