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book-to-physical adjustments

German translation: Anpassung des Buchwertes an den Ist-Wert

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
English term or phrase:book-to-physical adjustments
German translation:Anpassung des Buchwertes an den Ist-Wert
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05:54 Aug 16, 2001
English to German translations [PRO]
Bus/Financial
English term or phrase: book-to-physical adjustments
Audit - Small and medium sized business

risk that unauthorized stock movements occur

It has to be considered whether
-Book-to-physical adjustments are identified, and reasonable compared to material throughput quantity and to history of such differences.


Der ganze Satz bereitet mir Schwierigkeiten, ich wäre daher für jede Hilfe dankbar!
Gitta Schlemme
Local time: 05:09
Anpassung des Buchwertes an den Ist-Wert
Explanation:
Es muß dabei in Betracht gezogen werden, ob die Notwendigkeit für Anpassungen des Buchwertes an den Ist-Wert (d.h. Inventar-Korrekturen) festgestellt werden kann, und ob/daß diese, unter Berücksichtigung des Materialdurchsatzes und der Historie entsprechender Differenzen, in einem akzeptablen/üblichen Rahmen sind/bleiben.
Selected response from:

Roland Grefer
Local time: 23:09
Grading comment
4 KudoZ points were awarded for this answer

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Summary of answers provided
na +1Anpassung des Buchwertes an den Ist-Wert
Roland Grefer
naInventurdifferenz
Carsten Weber
na -1Differenz zwischen Buch und tatsächlichem Inventar (Minderung)
Klaus Dorn


  

Answers


1 hr peer agreement (net): -1
Differenz zwischen Buch und tatsächlichem Inventar (Minderung)


Explanation:
seems like a typical Anglosaxon term:

In addition to declines in the measures of inventory productivity, other early warning signs include changes in the inventory mix, changes in the sales mix, and large book-to-physical differences (shrinkage) in the inventory.

http://www.michaelgoldman.com/inventory_management.htm

As far as I can see, they say that if there is less physical inventory then the books declare, it's a problem.

I also think the sentence above is somewhat wrong (grammatically). How about this solution:

Es muss im Einzelfalle entschieden werden, ob Minderungen (see above) festgestellt werden und wie diese im Vergleich mit Materialdurchlaufzahlen und der Historie solcher Unterschiede aussehen.



Klaus Dorn
Local time: 07:09
Native speaker of: Native in EnglishEnglish, Native in GermanGerman
PRO pts in pair: 743

Peer comments on this answer (and responses from the answerer)
disagree  VivianRose: ich würde sagen: Differenz zwischen Buchwert und Inventur
34 days
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3 hrs
Inventurdifferenz


Explanation:
Es muß bedacht werden, ob Inventurdifferenzen ermittelt werden und ob diese sich, verglichen mit der materiellen Durchsatzmenge und dem Hergang dieser Differenzen, in einem vernünftigen Rahmen bewegen.

Carsten Weber
Local time: 05:09
PRO pts in pair: 11
Login to enter a peer comment (or grade)

4 hrs peer agreement (net): +1
Anpassung des Buchwertes an den Ist-Wert


Explanation:
Es muß dabei in Betracht gezogen werden, ob die Notwendigkeit für Anpassungen des Buchwertes an den Ist-Wert (d.h. Inventar-Korrekturen) festgestellt werden kann, und ob/daß diese, unter Berücksichtigung des Materialdurchsatzes und der Historie entsprechender Differenzen, in einem akzeptablen/üblichen Rahmen sind/bleiben.

Roland Grefer
Local time: 23:09
Native speaker of: Native in GermanGerman, Native in EnglishEnglish
PRO pts in pair: 192

Peer comments on this answer (and responses from the answerer)
agree  Sven Petersson
5 hrs
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