第十章单元测试
  1. Disadvantages of transfer prices?


  2. A:Market price may be temporary. B:External market may be perfect, have to reduce price to sell externally. C:Not have an equivalent market price D:Disincentive to use up spare capacity
    答案:Market price may be temporary.###External market may be perfect, have to reduce price to sell externally.###Not have an equivalent market price###Disincentive to use up spare capacity
  3. ransfer prices should include opportunity costs of transfer.



  4. A:错 B:对
  5. Full cost (including fixed overheads absorbed) incurred by the supplying division in making the'intermediate' product is charged tothe receiving division.



  6. A:错 B:对
  7. Transfer prices may be based on market price (or an adjusted market price) where there is an external market for the item being transferred.



  8. A:错 B:对
  9. In Z-score,the lower a firm’s score, the greater likelihood there is of it going bankrupt.


  10. A:错 B:对

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