This quiz works best with JavaScript enabled. Home > Accounting > Management Accounting > Transfer Pricing > Transfer Pricing – Quiz 3 🏠 Homepage 📘 Download PDF Books 📕 Premium PDF Books Transfer Pricing Quiz 3 (20 MCQs) Quiz Instructions Select an option to see the correct answer instantly. 1. The spirit of transfer pricing analysis which is most important is ..... A) Comparison Data. B) Denominator Selection. C) FAR analysis. D) Comparison Method. Show Answer Correct Answer: C) FAR analysis. 2. What indicators are used to benchmark the independence of comparative data in searching criteria? A) NAICS. B) US SIC. C) Boolean. D) BVD. Show Answer Correct Answer: D) BVD. 3. The Arm's Length element that must be available in affiliate transaction analysis is.. A) Availability of affiliate transactions. B) There are comparable transactions. C) Valuation is required. D) All true. Show Answer Correct Answer: D) All true. 4. Which comparison data takes precedence if all are available? A) Internal Comparator. B) External Comparator. C) Profit Comparison. D) Ratio Comparator. Show Answer Correct Answer: A) Internal Comparator. 5. Aimee Accessories produces ribbons with expenses as follows:-Fixed costs Rp.2,000,000.00/month-Variable costs Rp.2,000.00/unit-Selling price Rp.6,000.00/unitHow many units must be sold to reach BEP? A) 500. B) 200. C) 50. D) 20. Show Answer Correct Answer: A) 500. 6. Subsidy for Financial relief paid to dependent of deceased employee. A) 100%. B) 75%. C) 25%. D) 50%. Show Answer Correct Answer: A) 100%. 7. In determining the comparison is recommended to use the data quartile range? A) Q1 (Lower Quartile). B) Q2 (Median). C) Q3 ( Upper Quartile). D) Q4 (Max Quartile). Show Answer Correct Answer: B) Q2 (Median). 8. In normal transactions and normal conditions, it is better to use comparative data A) Plural years. B) Single year. C) Year includes the year tested. D) All answers are wrong. Show Answer Correct Answer: B) Single year. 9. Transfer Pricing Document is A) A. Part of SPT. B) B. Part of Bookkeeping. C) A and b are wrong. D) A and b are true. Show Answer Correct Answer: B) B. Part of Bookkeeping. 10. Subsidy for Retirement benefit A) 50%. B) 100%. C) 25%. D) 75%. Show Answer Correct Answer: B) 100%. 11. At the same time PT A pays services only to affiliates, so the most appropriate method to test the application of PKKU is A) CUP. B) Cost Plus Method. C) TNMM. D) All answers are wrong. Show Answer Correct Answer: B) Cost Plus Method. 12. Which is not an indication of a transfer pricing transaction? A) Sale of property. B) Trade payables. C) Debt interest. D) Service transactions. Show Answer Correct Answer: B) Trade payables. 13. A company incurs fixed costs 300,000, variable costs per unit 40. Selling price per unit 100. Calculate the number of products that must be sold if the company wants to make a profit of 300,000! A) 5.000. B) 50.000. C) 20.000. D) 10.000. Show Answer Correct Answer: D) 10.000. 14. Which method is not included in the traditional method? A) CUP. B) Resale Price. C) Cost Plus. D) TNMM. Show Answer Correct Answer: D) TNMM. 15. Which type of "FAR" company is at greater risk? A) Toll Manufacturer. B) Contract Manufacturer. C) Licensed Manufacturer. D) Fully Pledge Manufacturer. Show Answer Correct Answer: D) Fully Pledge Manufacturer. 16. Transfer Pricing Regulations are A) A. Specific Anti-Avoidance Rule. B) B. General Anti-Avoidance Rule. C) A and b are true. D) A and b are wrong. Show Answer Correct Answer: A) A. Specific Anti-Avoidance Rule. 17. Which party is prioritized to be tested (Tested Party)? A) The more complex side. B) Uncomplicated party. C) Independent Party. D) Affiliated Parties. Show Answer Correct Answer: B) Uncomplicated party. 18. Fun Furniture produces carpets with the following expenses:-Fixed costs Rp.1,000,000.00/month-Variable costs Rp.20,000.00/unit-Selling price Rp.70,000.00/unitHow many units must be sold to reach BEP? A) 500. B) 200. C) 50. D) 20. Show Answer Correct Answer: D) 20. 19. What is the limit of direct share ownership that is classified as a related party? A) 20%. B) 25%. C) 30%. D) 35%. Show Answer Correct Answer: B) 25%. 20. Procedures for the Implementation of the Transfer Pricing Agreement (Advance Pricing Agreement) are regulated in .. A) PER 22/PJ/2013. B) PMK Number 22/PMK.03/2020. C) SEE 50/PJ/2013. D) PMK Number 213/PMK.03/2016. Show Answer Correct Answer: B) PMK Number 22/PMK.03/2020. ← PreviousNext →Related QuizzesManagement Accounting QuizzesAccounting QuizzesTransfer Pricing Quiz 1Transfer Pricing Quiz 2Transfer Pricing Quiz 4 🏠 Back to Homepage 📘 Download PDF Books 📕 Premium PDF Books