轉讓定價- 會計點入

Thanks, I know it is for Tax, But we also need to make entry for accounting, for example: make a Income from this

Example : Dr AR Cr Income ( For transfer price) is it right for my concept ? Can you help me more for me to know, because my Boss told me to do this , make a invoice to 母公司, Charge them and become our (子公司) income in P& L.

Thanks a lot ~ ^^