2014年ACCA考试《业绩管理》复习笔记四
2014年ACCA考试中的重点内容，为了帮助大家全面复习ACCA考试，我们考吧kao8.cc特为考生们整理了以下辅导知识，希望考生们能够喜欢。
Dual pricing
Dual pricing is sometimes used in situations where there is not a transfer price that would be acceptable to both the buying division and the selling division， so in the absence of intervention by head office，the two divisions would not trade with each other.
Head office may wish both divisions to trade for non-financial reasons，and may therefore use a system of dual pricing to encourage them to do so.Dual pricing works as follows：
▼A higher price is used when calculating the revenue of the selling division for goods supplied to the buying division.
▼A lower price is used when calculating the costs in the buying division for the goods supplied to it by the selling division.
▼Head office absorbs the difference between the two as a head office overhead.
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