2014年ACCA考试《业绩管理》知识点(3)

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2014年ACCA考试《业绩管理》知识点(3)特许公认会计师(ACCA/CAT)

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Market price method

　　▼May be used if buying and selling divisions can buy/sell externally at market price.

　　▼However，the market price might need to be adjusted downwards if internal sales incur lower costs than external sales(e.g. due to lower delivery costs)。特许公认会计师(ACCA/CAT)