2014年12月ACCA考试备考已经开始，为了让大家更好更快地进入到复习的a1状态，高顿网校小编为大家整理了ACCA考试各科目知识点，供学员们参考！
 
　　Buying division perspective
　　The maximum transfer price acceptable to the buying division will be the lower of：
　　▼External market price（if an external market exists）；
　　▼The net revenue of the buying division.
　　The net revenue of the buying division means the ultimate selling price of the goods/ services sold by the buying division，less the costs incurred by the buying division.
　　Illustration
　　The bottling division of a large soft drinks manufacturer buys special syrup，made according to a secret recipe，from the syrup division.The bottling division adds carbonated water to the syrup to make the drink，bottles the drink，and sells it to the distributors.
　　Each bottle is sold for 50￠。The bottling division has calculated that the costs of making the drink and bottling it（excluding the cost of buying the syrup） are 20￠per bottle.The net revenue of the bottling division is therefore 30￠per bottle.
　　If the syrup division were to propose a transfer price in excess of 30￠per bottle for the syrup，the bottling division would make a loss.
 
　　高顿网校小编寄语：大家一起努力吧。等待我们的将是一个美好的明天！加油！加油！

 　　ACCA官方微信　　　　
　　扫一扫微信，*9时间获取2014年ACCA考试报名时间和考试时间提醒
　　
　　高顿网校特别提醒：已经报名2014年ACCA考试的考生可按照复习计划有效进行！另外，高顿网校2014年ACCA考试辅导高清课程已经开通，通过针对性地讲解、训练、答疑、模考，对学习过程进行全程跟踪、分析、指导，可以帮助考生全面提升备考效果。
　　
　　报考指南：2014年ACCA考试备考指南
　　免费题库：2014年ACCA考试免费题库
　　考前冲刺：ACCA备考秘籍
　　高清网课：ACCA考试网络课程