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　　TRANSFER PRICING
　　·In an earlier session methods of setting prices for goods and services was discussed. This applied to prices for sales between independent parties.
　　·In divisionalised organisations， the output of one department may form the input for another department.
　　·For the purpose of preparing management accounts for the two departments， which reflects the work performed by both divisions， a transfer pricing system is required.
　　Definition
　　A transfer price is the price at which goods or services are transferred from one division to another， within a company， or from one subsidiary to another within a group.
　　小编寄语：只要功夫深，铁杵磨成针。考试也是这样，只要够努力，功到自然成。
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