柔馨 發問時間: 社會與文化語言 · 8 年前

請幫忙翻譯一段有關於會計的英文

4. INVENTORY – FINISHED GOODS AND WORK IN PROGRESS.

Finished goods include goods produced by the entity in the production process, designed for sales to external customers and not subject to further processing, meeting specific standards.

The quantity and value register of goods is maintained.

As the registry price, net sales price is applied. The set deviations adjust the value of finished goods to the level of actual cost of production (making). The deviations as of the end of the settlement period (not less than once a year, at the end of the financial year) are booked to deviations regarding closing balance and outflows of product, using the ratio specifying the percentage relation of deviations to registry value of products.

The work in progress as of the end of individual reporting periods is measured at value of consumed direct materials, due to the fact that the share of direct materials in the cost of production exceeds 50%.

The value of such materials is disclosed in the balance sheet summed in the item with materials.

In the event of reduction of the value of products due to their impairment, e.g. fluctuations of economic situation, prolonged warehousing of hard to sell goods, revaluation write-offs are made at 100%. No write-offs are made for inventory as to which there is real chance for selling them after the balance sheet day.

前一、二段我的翻譯為:

成品包括公司個體於生產過程中所製造之貨物、為了外部消費者所設計之貨物,並且不會再進行進一步加工、符合特定標準。

貨物之數量及價值是維持不變的。

想請各位幫忙翻譯第三段開始的內容,拜託了有點急!!

1 個解答

評分
  • 8 年前
    最佳解答

    回應:

    筆者, 讀書少, 未知是否翻譯成這模樣?

    4. INVENTORY – FINISHED GOODS AND WORK IN PROGRESS . 4。存貨 – 制成品及半制成品。 Finished goods include goods produced by the entity in the production process, designed for sales to external customers and not subject to further processing, meeting specific standards. 制成品的定義: 產品是經過和完成特定(標準)的生產程序; 此產品已適合銷售, 同時, 在售賣時, 不需進行其他的加工措施。 The quantity and value register of goods is maintained. 質和量, 一直保持著良好的狀況。 As the registry price, net sales price is applied. The set deviations adjust the value of finished goods to the level of actual cost of production (making). The deviations as of the end of the settlement period (not less than once a year, at the end of the financial year) are booked to deviations regarding closing balance and outflows of product, using the ratio specifying the percentage relation of deviations to registry value of products. 登記冊錄的金額, 是以產品的淨銷售價格計算。在這裡, 是以成品在整過生產成本中, 所佔有的實際分額, 作為產品價格偏差值的修正, 這偏差值不僅對現有的存貨, 亦包括流出市面的產品, 利用有關偏差值的百分比, 確定產品的現值。 The work in progress as of the end of individual reporting periods is measured at value of consumed direct materials, due to the fact that the share of direct materials in the cost of production exceeds 50%. The value of such materials is disclosed in the balance sheet summed in the item with materials.在半制成品方面, 把加入直接材料50%的份額的半制成品, 分別記錄。在資產負債表中, 歸納為材料類別, 但是, 會披露這方面的資料。 In the event of reduction of the value of products due to their impairment, e.g. fluctuations of economic situation, prolonged warehousing of hard to sell goods, revaluation write-offs are made at 100%. No write-offs are made for inventory as to which there is real chance for selling them after the balance sheet day. 在完成資產負債表後, 將會舉行銷售會, 把經濟形勢波動和長期積存的產品, 或重估撇銷為100%的銷售產品, 低價推出。

    參考資料: 小魚槍手
還有問題?馬上發問,尋求解答。