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deferred variances

Polish translation: odroczone różnice [tu: w cenach zakupu]

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)

English term or phrase:	deferred variances
Polish translation:	odroczone różnice [tu: w cenach zakupu]
Entered by:	Rafal Korycinski

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13:11 Nov 30, 2006

English to Polish translations [PRO]
Bus/Financial - Accounting

English term or phrase: deferred variances

Variance accounts should be utilized to capture the difference between the standard costs and any raw material purchase, labour incurred and earned and burden and burden applied variances. Deferred variances should then be amortized to income over the estimated turns.

Monika Bart KudoZ activity Questions: 39 (none open) Answers: 0
Local time: 16:52

różnice w cenach zakupu

Explanation:
To słowo deferred (odroczony) racej pominąłbym w tłumaczeniu zamego zwrotu, umieściłbym go gdzieś w zdaniu. Odroczenie nie jest tutaj nieodłącznie związane z różnicą cen zakupu.

Jeśli masz czas poszukaj w polskich materiałach dotyczących księgowości - opisana procedura to coś w rodzaju przedszkola rachunkowości zarządczej.