GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW) | ||||||
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06:35 Sep 21, 2001 |
French to English translations [PRO] Bus/Financial | |||||||
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| Selected response from: Helen D. Elliot (X) Canada Local time: 19:20 | ||||||
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Summary of answers provided | ||||
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5 | Inventory valuation will be carried out in accordance with standard costing. |
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Inventory valuation will be carried out in accordance with standard costing. Explanation: "Valorisation" has wide-ranging meanings depending on the context. Here, I would say that "valorisation comptable du stock" is the phrase you are looking for, the equivalent of "valorisation/évaluation des stocks" (inventory valuation), the determination of the (target) cost to be assigned to inventory items. Termium has this record: French:Inventory Management Accounting évaluation des stocks s CORRECT,FEM valorisation des stocks s CORRECT,FEM DEF - Calcul de la valeur des stocks d'une entreprise, une fois leur existence physique contrôlée au moyen de l'inventaire. s OBS - Le terme «valorisation» signifie donner ou ajouter de la valeur à quelque chose, mais il s'utilise en comptabilité pour désigner le fait d'attacher une valeur à des quantités connues en leur appliquant un prix unitaire. s English:Inventory Management Accounting inventory valuation s CORRECT inventory costing s CORRECT inventory pricing s CORRECT valuation of inventory s CORRECT stock valuation s DEF - The determination of the cost or the portion of cost assignable to on-hand raw materials, goods in process, finished stock, merchandise held for resale, and supplies. s OBS - stock valuation: term reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial. s 1999-02-09 Barron's Dictionary of Accounting Terms: Standard Cost System: process by which production activities are recorded at standard costs[...]The standard costing system is designed to facilitate 1) planning and controlling costs 2) judgment of performance 3) budget prepartation 4) inventory valuation 5) employee motivation [...] |
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