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1、Disadvantages of transfer prices?

A、External market may be perfect, have to reduce price to sell externally.
B、Not have an equivalent market price
C、Disincentive to use up spare capacity
D、Market price may be temporary.

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2、ransfer prices should include opportunity costs of transfer.

A、错
B、对

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3、Full cost (including fixed overheads absorbed) incurred by the supplying division in making the’intermediate’ product is charged tothe receiving division.

A、错
B、对

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4、Transfer prices may be based on market price (or an adjusted market price) where there is an external market for the item being transferred.

A、错
B、对

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5、In Z-score,the lower a firm’s score, the greater likelihood there is of it going bankrupt.

A、对
B、错

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