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Intercompany pricing
| Глоссарий по налогам |
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Transfer pricing, английский
- Трансфертное ценообразование цены, которые образуются при обмене товаров между предприятиями, входящими в одну транснациональную компанию
- A transfer price is the price charged by a company for goods, services or intangible property to a subsidiary or other related company. abusive transfer pricing occurs when income and expenses are improperly allocated for the purpose of reducing taxable income.
- A practice of internal charges between branches of the same company adopted by multi-jurisdictional firms (including multinationals) so that their accounting practices result in reported high incomes and profits in those geographical areas with low tax rates.
- Трансфертное ценообразование
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Intercompany (adj), английский
- Occurring between or relating two or more legal entities that are part the same organization that consolidates the accounts of all legal entities.
- Relating to interactions between two or more internal companies.
Intercompany account, английский
An account used to post intercompany transactions.
Intercompany balances, английский
Остатки по межфирменным сделкам
Intercompany balances (transactions), английский
Intercompany customer, английский
An internal company that acts as a customer to another internal company. when a company does not satisfy an original sales order, that company becomes an intercompany customer when it directs a purchase order to another internal company to satisfy the original sales order.
Intercompany customer invoice, английский
A customer invoice that documents a customer payment request from one legal entity to another legal entity that is part of the same organization that consolidates the accounts of both legal entities.
Intercompany dimension, английский
A system-maintained dimension that consists of only those entities that are involved in intercompany transactions with other entities in the system.
Intercompany economic transaction, английский
An economic transaction between legal entities that are part of the same organization that consolidates the accounts of the legal entities.
Intercompany elimination, английский
The elimination of intercompany transactions during preparation of a consolidated balance sheet or income statement. such transactions can include, for example, intercompany loans or investments between parent and subsidiary.
Intercompany loan, английский
- Loan made by one unit of a corporation to another unit of the same corporation.
- Кредит, предоставляемый одним предприятием другому
Intercompany master plan, английский
A master plan that is used for intercompany master scheduling.
Intercompany master scheduling, английский
The process for generating a timetable for two or more legal entities that are part the same organization.
Intercompany network, английский
Межкорпоративная сеть
Intercompany payment journal, английский
A journal that is used to post intercompany payments.
Intercompany purchase order, английский
A purchase order that one legal entity generates from a sales order sent by another legal entity that is part of the same organization that consolidates the accounts of both legal entities.
Intercompany purchase order invoice, английский
A purchase order invoice that is created from an intercompany purchase order and posted to an intercompany account.
Intercompany reconciliation, английский
The elimination of intercompany transactions during preparation of a consolidated balance sheet or income statement. such transactions can include, for example, intercompany loans or investments between parent and subsidiary.
Intercompany sales invoice, английский
A sales invoice that is created from an intercompany sales order and posted to an intercompany account.
Intercompany sales order, английский
A sales order that one legal entity places with another legal entity that is part of the same organization that consolidates the accounts of both legal entities.
Intercompany trade, английский
Trade between subsidiaries or distribution centers within the same enterprise.
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Advance pricing arrangement, английский
Winding up, английский
The process of liquidating a corporation.
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