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課 題 社課 題 社名師資訊英文P1 英文P1SectionUnit11ResponsibilityAccountingandPerformance（單選題）DivisionAoftritonproducesaproductthatcanbesoldtooutsidecustomersorsoldtoDivisionBforprocessing.Iftheperformanceofmanagersisevaluatedbasedondivisionprofitability,whattransferpricingmethodwilltheofDivisionAA、HybridtransferB、Cost-basedtransferC、Market-basedtransfer展開答疑我要糾 收藏試題|收起解正確答案是：C您的答案是解 Answer(A)isHybridtransferpricestakeintoaccountbothcostandmarketamountsandusuallyresultinapricethatfallsinbetweenthoseamounts.ThiswouldnotbeDivisionA’spreferredtransferpricingmethod.Answer(B)isCost-basedtransferpricingsetspricestoensurethatthesellingdivisionwillnotincuralossandprovidesmoreincentivetothebuyingdivisiontobuyinternallythandoesuseofmarketprice.Thisisusuallythepreferredpricingmethodforthebuyingdivision.Answer(C)isTheoptimaltransferpriceofasellingdivisionshouldbesetatapointthatwillhavethemostdesirableeconomiceffectonthefirmasawholewhileatthesametimecontinuingtomotivatethemanagementofeverydivisiontoperformefficiently.Theprincipalchallengeistodetermineapricethatmotivatesboththesellingandthebuyingmanagertopursueorganizationalgoalcongruence.Inthecaseofasellingdivision,selectingatransferpricebasedonthequotedexternalprice(market)wouldbepreferredbyDivisionA.Answer(D)isStandardtransferpricingwouldnotbethepreferredtransferpricingmethodforDivision考 Unit11ResponsbilityAccountingandPerformance正確 筆 編輯筆只看錯53（單選題）ThepricethatonedivisionofacompanychargesanotherdivisionforgoodsorservicesprovidediscalledAA、Marketprice.CC、OutlayD、Distress展開答疑我要糾 收藏試題|收起解正確答案是：B您的答案是Answer(A)isMarketpriceisanapproachtodetermineatransferprice.Answer(B)iscorrect.AtransferpriceisthepricechargedbyonesegmentofanorganizationforaproductdtoanothersegmentofthesameAnswer(C)isOutlaypriceisanapproachtodetermineatransferprice.Answer(D)isincorrect.DistresspriceisanapproachtodetermineatransferUnit11ResponsbilityAccountingandPerformance正確 54（單選題）Themostfundamentalresponsibilitycenteraffectedbytheuseofmarket-basedtransferpricesisA、Productioncenter.B、Investmentcenter.C、Costcenter.D、Profit正確答案是

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展開答疑我要糾 收藏試題|收起解解 Answer(A)isAproductioncentermaybeacostcenter,aprofitcenter,orevenaninvestmentcenter.Transferpricesarenotusedinacostcenter.Transferpricesareusedtocomputeprofitability,butacostcenterisresponsbleonlyforcostcontrol.Answer(B)isAninvestmentcenterisnotasfundamentalasaprofitcenter.Answer(C)isincorrect.Transferpricesarenotusedinacostcenter.Answer(D)iscorrect.Transferpricesareoftenusedbyprofitcentersandinvestmentcenters.Profitcentersarethemorefundamentalofthesetwocentersbecauseinvestmentcentersareresponsiblenotonlyforrevenuesandcostsbutalsoforinvestedcapital.考點Unit11ResponsbilityAccountingandPerformance正確 筆 編輯筆55（單選題）IntheorytheoptimalmethodforestablishingatransferpriceB、Incrementalcost.C、Budgetedcostwithorwithoutamarkup.D、Marketprice.展開答疑我要糾 收藏試題|收起解正確答案是：D您的答案是解 Answer(A)isUsingflexblebudgetcostasatransferpriceprovidesnomotivationtothesellertocontrolcostsandnorewardforsellinginternallywhenanexternalmarketexists.Answer(B)isUsingincrementalcostasatransferpriceprovidesnomotivationtothesellertocontrolcostsandnorewardforsellinginternallywhenanexternalmarketexists.Answer(C)isMarketpriceispreferabletoabudgetedoractualcostwithorwithoutamarkup(unlessthemarkupequalstheprofitearnedbysellingexternally).Answer(D)isTransferpricesshouldpromotecongruenceofsubunitgoalswiththoseoftheorganization,subunitautonomy,andmanagerialeffort.Althoughnoruleexistsfordeterminingthetransferpricethatmeetsthesecriteriainallsituations,astartingpointistocalculatethesumoftheadditionaloutlaycostsandtheopportunitycosttother.Givennoidlecapacityandacompetitiveexternalmarket(allgoodstransferredinternallycanbesoldexternally),thesumoftheoutlayandopportunitycostswillbethemarket考 Unit11ResponsbilityAccountingandPerformance正確 筆 編輯筆56（單選題）Acarpetmanufacturermaintainsaretaildivisionconsistingofstoresstockingitsbrandandotherbrandsandmanufacturingdivisionthatmakescarpetsandpads.Anoutsidemarketexistsforcarpetpaddingmaterialinwhichallproducedcansold.ThepropertransferpriceforpaddingtransferredfromthemanufacturingntotheretailA、VariablemanufacturingdivisionproductionB、VariablemanufacturingdivisionproductioncostplusallocatedfixedfactoryC、Variablemanufacturingdivisionproductioncostplusvariablesellingandadministrativecost.D、Themarketpriceatwhichtheretaildivisioncouldpurchasepadding.展開答疑我要糾正確答案是：D您的答案是收藏試|收起解 AnswerAnswer(A)isThemarketpricewillbetterachievethegoalsofatransferpricingsystem.Thesellingdivisionwouldnothaveasstronganincentivetocontrolcostsifsomevariantofactualcostisused.Theefficiencyofthepurchasingdivisionisalsopromotedwhenitmusttreatthesellingdivisionasifitwereanindependentvendor.Answer(B)isThemarketpricewillbetterachievethegoalsofatransferpricingsystem.Thesellingdivisionwouldnothaveasstronganincentivetocontrolcostsifsomevariantofactualcostisused.Answer(C)isThemarketpricewillbetterachievethegoalsofatransferpricingsystem.Thesellingdivisionwouldnothaveasstronganincentivetocontrolcostsifsomevariantofactualcostisused.Answer(D)isTheoptimaltransferpriceofasellingdivisionshouldbesetatapointthatwillhavemostdesirableeconomiceffectonthefirmasawholewhileatthesametimecontinuingtomotivatethemanagementofeverydivisiontoperformefficiently.Themarketpricebeusedbeusedasthetransferpricetoavoidwasteizeefficiencyinaeconomy(anoutsidemarketinwhichallpaddingproducedcanbesold).Thispricealsomeasurestheproduct’sprofitabilityandthedivisionmanagers’performanceinacompetitiveUnit11ResponsUnit11ResponsbilityAccountingandPerformance正確 57（57（單選題）Onedepartmentofanorganization,FinalAssembly,isponentsfromanotherMaterialsFabrication.ThepricethatwillbechargedtoFinalAssemblybyMaterialsFabricationistobedetermined.Outsidemarketpricesfor ponentsareavailable.Whichofthefollowingisthemostcorrectstatementregardingamarket-transferA、Marginalproductioncosttransferpricesprovideincentivestouseotherwiseidlecapacity.B、Markettransferpricesprovideanincentivetouseotherwiseidlecapacity.C、Overalllongtermcompetitivenessisenhancedwithamarket-basedtransferD、Corporatepoliticsismoreofafactorinamarket-basedtransferpricethanwithother展開答疑我要糾 收藏試題|收起解正確答案是：C您的答案是解 Answer(A)isMarginalproductioncosttransferpricesdonotrelatetomarket-basedtransferprices.Answer(B)isincorrect.Marginalcostbasedtransferpricesprovidemoreofanincentivetothepurchasingtobuyinternallyandthususeidlefacilitiesofthesellingdivisionthandoestheusuallyhighermarket-basedtransferprice.Answer(C)isAtransferpriceisthepricechargedinan panytransaction.Market-basedpricesprovidemarketdisciplinebecauseefficientinternal rswilltendtoprosper,therebyenhancingtheoveralllong-termcompetitivenessofthefirm.Answer(D)isCorporatepoliticsislessofafactorthaninothermethods,suchasanegotiatedtransferprice.Market-basedpricesareobjective.Unit11ResponsbilityAccountingandPerformance筆 編輯筆（單選題）TheEasterndivisionsellsgoodsinternallytotheWesterndivisionofthesamecompany.Thequotedexternalpriceinindustrypublicationsfroma rnearEasternis$200pertonplustransportation.Itcosts$20pertontotransportthegoodstoWestern.Eastern’sactualmarketcostpertontobuythedirectmaterialstomakethetransferredproductis$100.Actualpertondirectlaboris$50.Otheractualcostsofstorageandhandlingare$40.Thecompany selectsa$220transferprice.ThisisanexampleofA、Market-basedtransferA、Market-basedtransferB、Cost-basedtransferpricing.C、Negotiatedtransferpricing.D、Costplus20%transfer展開答疑我要糾 收藏試題|收起解正確答案是：AAnswer(A)isTheoptimaltransferpriceofasellingdivisionshouldbesetatapointthatwillhavethemostdesirableeconomiceffectonthefirmasawholewhileatthesametimecontinuingtomotivatethemanagementofeverydivisiontoperformefficiently.Becausethe$220transferpriceselectedisbasedonthequotedexternalprice(market),itisanexampleofmarket-basedtransferpricing.Answer(B)isThecost-basedpricewouldbe$210($100+$50+$40+$20).Answer(C)isincorrect.Nonegotiationstookplace.Answer(D)isincorrect.Costplus20%wouldbe$252($210×Unit11ResponsbilityAccountingandPerformance正確 （單選題）Companieswithdecentralized,autonomousdivisionsthatselltheirgoodsandservicesinternallytootherdivisionsofthecompanyaswellasexternallyincompetitivemarketshavetoestablishtransferpricesforthegoodsandservicestransferredinternallyamongdivisions.Generally,uppermanagementhasestablishedsuchoperatingcriteriaformanagingthedivisionsasgoalcongruence,subunitautonomy,andasustainedhighlevelofmanagementeffort.AnapproachconsistentwiththeabovecriteriawouldbetosetthetransferpriceequaltotheA、Additionaloutlaycostperunitincurredtothepointoftransferplustheopportunitycostperunittothesupplyingdivision.B、Additionaloutlaycostperunitincurredtothepointoftransferplustheopportunitycostperunittothebuyingdivision.C、Fullcostperunitincurredtothepointoftransferplusapercentagemarkuponthefullcostperunit.D、Variablecostperunitincurredtothepointoftransfer.展開答疑我要糾 收藏試題|收起解正確答案是：A您的答案是解 Answer(A)isTheoutlaycostsrepresentcashoutflowsrelatedtotheproductionandtransferofgoods/services.Theopportunitycostsarethe umcontributionforgonebythesupplyingdivisionifthegoods/servicesaresoldinternally.Anopportunitycostwillexistif rhasnoidlecapacityandanexternalmarketexists.Thus,thisguidelineshouldpromotegoalcongruence(actionsofthedivisionalmanagerbenefitthecompanyandthedivision),asustainedhighlevelofmanagerialeffort(exertiontowardagoal),andsubunitautonomy(freedomindecisionmaking).Theguidelinewillvarydependingonwhetheranexternalmarketexistsandwhetherthe rhasidlecapacity.Answer(B)isTheopportunitycostofthebuyingdivisionisirrelevant.Answer(C)isincorrect.Thefullcostmaynotrepresenttheoutlaycostincurredtothepointoftransfer,andamarkupisanarbitrarypercentage.Theresultmaybesuboptimization.Forexample,thebuyermaypurchaseatalowerpricefromanoutside reventhoughthepriceexceedsthecompany’soutlaycost.Answer(D)isIfthesupplyingdivisionrecoversonlyitsvariableproductioncosts,it esacostcenterforinternaltransfers.Thesupplyingdivisionwillearnnoreturnoninternalsales,whichcouldleadtosuboptimization.考 Unit11ResponsbilityAccountingandPerformance正確 筆 編輯筆Manhattan’sElectronicAssemblyDivisionwantstopurchase4,500circuitboardseitherinternally,orelseuseasimilarboardinthemarketplacethatsellsfor$46.TheElectronicAssemblyDivision’smanagementfeelsthatifthefirstalternativeispursued,apriceconcessionisjustified,giventhatbothdivisionsarepartofthesamefirm.ThebestprocessforManhattantodeterminethepriceultimaychargedbytheFabricationDivisiontotheAssemblyDivisionforthecircuitboardistoA、EstablishthepricebytopB、EstablishthepricebyanarbitrationC、EstablishthepricethroughnegotiationsbetweentheFabrication’sandElectronicAssembly’sdivisionmanagement.D、Setthepriceequaltothepricethatwouldbechargedift