transfer price 转账价格,划拨价格
Price charged by individual entities for goods or services supplied to one another in multi-department,multi-office,or multinational firms.Transfer price policy is generally aimed at evaluating financial performance of different business units(profit centers)of a conglomerate,and/or to shift earnings from a high tax jurisdiction to a low-tax one.Tax authorities usually frown upon transfer pricing aimed at tax avoidance and insist that each internal part of the firm deals with the other on“arm’s length”(market price)basis.Also called transfer cost.