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q international aspects to transfer pricingthe following issues can influence international transfer pricing decisions exchange rates eg fluctuations
q factors about transfer pricing does the supplier have a solid track record for delivery eg references from other satisfied customers in terms of
q what is minimum pricingthe minimum transfer price an internal seller would accept will depend on whether it has spare capacity to utilise or
q explain about opportunity cost pricingopportunity cost pricing is considered most mathematically correct way of viewing transfer pricing reason is
q what do you mean by dual pricingdual transfer pricing means setting one transfer price for the internal seller and another transfer price for the
q market based approachescost based approaches to transfer pricing can ignore what external competition would charge therefore open external market
q explain two-part tariff systemwith a two-part tariff system the buyer is charged a transfer price equal to the sellers variable marginal cost for
q show the cost based approaches - method of transfer pricingthe pricing of products or services are based on their full or variable marginal
the group consolidated financial results would normally be effected if an internal buyer uses their autonomy and makes a decision to buy outside the
q aim of a transfer pricing systemaim of a transfer pricing system could be tax avoidance different countries have varying tax rates a
q common aims of transfer pricing systemsthe common aims of transfer pricing systems motivate mangers a transfer price ensures an internal cost is
q what is transfer pricinga transfer price is a price charged for goods or services provided internally between divisions or departments in the same
q what do you mean by dividend coverdividend cover dividend cover profit available to ordinary shareholders pat annual dividend
q explain about dividend yield dividend yield dividend per sharemarket share price x 100the dividend yield is the cash return on the
q calculate the price earnings ratioprice earnings pe ratiope market share priceeps
q calculate the earnings per shareeps profit available to ordinary shareholders patweighted average number of shares in issuepence per sharethis
q describe about interest coverinterest cover profit before interest and tax pbit interest payable
q show the relationship between equity and debtgearing is the relationship between equity and debt debt is generally long term liabilities that
q what do you mean by inventory daysaverage inventory cost of sales x 365 daysaverage inventory can be arrived
q explain about trade receivable daysyearend trade receivables credit sales or turnover x 365 daysthis is the average length of time
q what do you mean by trade payable daystrade payable days turnover yearend trade payables credit purchases or cost of sales x 365
q show the quick ratio or acid testquick ratio or acid test quick ratio current assets less inventories current
q explain about position ratio - working capital ratio1 current ratio ca or working capital ratioca current assets current
q illustrate about asset turnover - performance ratiosasset turnover
q explain operating profit margin - performance ratiosoperating profit mar pbit turnover x