English translation: Application of (accounting) policies
Login or register (free and only takes a few minutes) to participate in this question.
You will also have access to many other tools and opportunities designed for those who have language-related jobs (or are passionate about them). Participation is free and the site has a strict confidentiality policy.
Japanese to English translations [PRO] Bus/Financial - Accounting
Japanese term or phrase:適用状況
This is a sub-section that appears in an audit report under the section titled "Significant Accounting Policies." Is there a specific translation for this in accounting? I am most definitely not an accountant and the translations I have come up with just don't seem right.
Explanation: 状況 is one of those words that is not usually explicitely stated in English. I'd leave it out.
-------------------------------------------------- Note added at 15 mins (2007-05-26 06:24:19 GMT) --------------------------------------------------
For example, on ALC you will see the following example phrases under 状況:
インターネットの混雑（状況） - Internet congestion
システム使用（状況） - system usage
児童手当の給付（状況） - child tax benefit payments
周囲（の状況） - environment
In Japanese it is perfectly normal to add 状況 to the end of these phrases, but in English it sounds very strange to put "situation" or "status" into the phrase.
-------------------------------------------------- Note added at 26 mins (2007-05-26 06:35:27 GMT) --------------------------------------------------
What actually is found in this sub-section?
-------------------------------------------------- Note added at 29 mins (2007-05-26 06:37:55 GMT) --------------------------------------------------
The closest thing I can find to this in English language documents is "Statement of Compliance"
-------------------------------------------------- Note added at 1 hr (2007-05-26 07:35:40 GMT) --------------------------------------------------
-------------------------------------------------- Note added at 1 hr (2007-05-26 07:38:02 GMT) --------------------------------------------------
Also, I suggest searching for "significant accounting policies" along with the English translation of a few different nouns from the Japanese on Google, because there is probably very little you will have to translate from scratch.
-------------------------------------------------- Note added at 1 hr (2007-05-26 07:38:27 GMT) --------------------------------------------------
(Put "significant accounting policies" in quotes when you do the search)
-------------------------------------------------- Note added at 2 hrs (2007-05-26 08:58:24 GMT) --------------------------------------------------
Sweet dreams! :)
Who knows, when you wake up tomorrow there may even be a better answer suggested.
The following is listed under the sub-section: 重要な会計方針の適用状況は次のとおりであり、全て妥当なものと判断いたしました。 It then gives a list of accounting methods/process and their meanings/uses.
Automatic update in 00:
Answers
8 mins confidence: peer agreement (net): -1
applicable conditions
Explanation: Just for your reference.
Xuchun Local time: 21:49 Native speaker of: Chinese
Explanation: 状況 is one of those words that is not usually explicitely stated in English. I'd leave it out.
-------------------------------------------------- Note added at 15 mins (2007-05-26 06:24:19 GMT) --------------------------------------------------
For example, on ALC you will see the following example phrases under 状況:
インターネットの混雑（状況） - Internet congestion
システム使用（状況） - system usage
児童手当の給付（状況） - child tax benefit payments
周囲（の状況） - environment
In Japanese it is perfectly normal to add 状況 to the end of these phrases, but in English it sounds very strange to put "situation" or "status" into the phrase.
-------------------------------------------------- Note added at 26 mins (2007-05-26 06:35:27 GMT) --------------------------------------------------
What actually is found in this sub-section?
-------------------------------------------------- Note added at 29 mins (2007-05-26 06:37:55 GMT) --------------------------------------------------
The closest thing I can find to this in English language documents is "Statement of Compliance"
-------------------------------------------------- Note added at 1 hr (2007-05-26 07:35:40 GMT) --------------------------------------------------
-------------------------------------------------- Note added at 1 hr (2007-05-26 07:38:02 GMT) --------------------------------------------------
Also, I suggest searching for "significant accounting policies" along with the English translation of a few different nouns from the Japanese on Google, because there is probably very little you will have to translate from scratch.
-------------------------------------------------- Note added at 1 hr (2007-05-26 07:38:27 GMT) --------------------------------------------------
(Put "significant accounting policies" in quotes when you do the search)
-------------------------------------------------- Note added at 2 hrs (2007-05-26 08:58:24 GMT) --------------------------------------------------
Sweet dreams! :)
Who knows, when you wake up tomorrow there may even be a better answer suggested.
casey Japan Local time: 22:49 Native speaker of: English PRO pts in category: 8
Grading comment
Thanks for all your suggestions. It really helped me out.
Notes to answerer
Asker: Casey, the following is listed under this sub-section: 重要な会計方針の適用状況は次のとおりであり、全て妥当なものと判断いたしました。 It then gives a list of accounting methods and processes and their meanings/uses.
Asker: Thanks for your help. I'll do this search and look it over again tomorrow. Right now, I need to sleep.
4 hrs confidence:
application circumstances
Explanation: just a guess
cinefil Japan Local time: 22:49 Works in field Native speaker of: Japanese PRO pts in category: 39
Explanation: Just a few words to add, basically aggreeing with casey-san.
1. There’s no specific accounting term for 適用状況. In practice some companies list all those sub-sections right under the title of Significant Accounting Policies, without putting the said introductory phrase in between. So you don’t have to scratch your head much.
2. If you refer to some financial statements written in English as casey-san suggests, you can find such descriptions as: “The Significant Accounting Policies adopted in the preparation of the Company’s financial statements are set out as follows,” “The judgments made by the Company’s management in applying these policies are appropriate,” etc. These descriptions will help.
3. So the credit should go to casey-san.
4. “Sub-sections” could include Consolidation and Investments in Affiliated Companies, Foreign Currency Translation, Short-term Investments and Investments in Securities, Inventories, to name a few.
kokuritsu Local time: 22:49 Works in field Native speaker of: Japanese PRO pts in category: 12
Explanation: In essence, I agree with casey. This is to add another perspective.
I don't think you should not so entangled with the word 状況. 状況 can be translated as "situation", "circumstance", "status", and/or "state", among others. In this case however use of any of these only make the sentence redundant.
Moreover, in the original Japanese, it sounds like used rather out of habit (which often is the case).
If you take this out of 重要な会計方針の適用状況は and say:
重要な会計方針の適用は, I don't see much difference.
重要な会計方針の適用状況は次のとおりであり:
Important account policy application has been done as follws .....
humbird United States Local time: 06:49 Native speaker of: Japanese, English PRO pts in category: 12
The translation workplace 
peer agreement (net): +2
