第十章测试1.Accounting standards are rules for preparing financial statements. （ ）
A:对 B:错
答案:A
2.Firms cannot use transfer prices to move funds from a subsidiary to the parent company when financial transfers in the form of dividends are blocked by host-country government policies. （ ）
A:对 B:错 3.The price at which goods and services are transferred between subsidiary companies in a multi-national firm is referred to as （ ）.
A:transfer price
B:deferral price
C:transaction price
D:minimum retail price
4.Royalties and fees have certain tax advantages over （ ）, particularly when the corporate tax rate is higher in the host country than in the parent's home country.
A:dividends
B:deferrals
C:transaction costs
D:transfer fees
5.（ ）enables top managers to compare, in a reasonably objective fashion, different investment alternatives within and across countries so they can make informed choices about where the firm should invest its scarce financial resources.
A:Capital budgeting
B:Multilateral accounting
C:Auditing
D:Money management
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