HF-Bestände

English translation: work in process inventory

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.

09:16 May 10, 2000
German to English translations [PRO]
Bus/Financial - Accounting
German term or phrase: HF-Bestände
The term appears as an entry on the balance sheet of a company that, among other things, performs maintenance work on airplanes and makes components. Would the HF be a specific as something like "high-frequency" or is it possibly "halbfertig," i.e. the company's inventory of half-finished products ("work in progress")?
Compass Translations
English translation:work in process inventory
Explanation:
Dietl/Lorenz Dictionary of Legal, Commercial, and Political Terms
defines halbfertige and fertige Erzeugnisse as work in process and finished good. This is definitely an item that would appear on the balance sheet of a manufacturing company. ///
Acc. to Nikolai & Bazley Intermediate Accounting, goods (or work) in process inventory "includes the products that have been started in the manufacturing process but have not yet been completed. This partially completed inventory includes three cost components (1) raw materials, (2) direct labor, which is the cost of the labor used directly in the manufacture of the product, and (3) manufacturing (or factory) overhead, which includes the costs other than raw materials and direct labor that are associated with the manufacturing process. These latter costs include variable manufacturing overhead, such as supplies and some indirect labor, and fixed manufacturing overhead, such as insurance, utilities, and depreciation on the assets used in the production activities."
Hope this helps!
Selected response from:

Beth Kantus
United States
Local time: 20:44
Grading comment
4 KudoZ points were awarded for this answer



Summary of answers provided
nawork in process inventory
Beth Kantus
nahigh frequency
Dierk Seeburg


  

Answers


1 hr
high frequency


Explanation:
That's the only meaning I know for this, sorry.
Good luck!

Dierk Seeburg
Local time: 18:44
Native speaker of: Native in GermanGerman
Login to enter a peer comment (or grade)

2 hrs
work in process inventory


Explanation:
Dietl/Lorenz Dictionary of Legal, Commercial, and Political Terms
defines halbfertige and fertige Erzeugnisse as work in process and finished good. This is definitely an item that would appear on the balance sheet of a manufacturing company. ///
Acc. to Nikolai & Bazley Intermediate Accounting, goods (or work) in process inventory "includes the products that have been started in the manufacturing process but have not yet been completed. This partially completed inventory includes three cost components (1) raw materials, (2) direct labor, which is the cost of the labor used directly in the manufacture of the product, and (3) manufacturing (or factory) overhead, which includes the costs other than raw materials and direct labor that are associated with the manufacturing process. These latter costs include variable manufacturing overhead, such as supplies and some indirect labor, and fixed manufacturing overhead, such as insurance, utilities, and depreciation on the assets used in the production activities."
Hope this helps!

Beth Kantus
United States
Local time: 20:44
Native speaker of: English
PRO pts in category: 6
Login to enter a peer comment (or grade)



KudoZ™ translation help

The KudoZ network provides a framework for translators and others to assist each other with translations or explanations of terms and short phrases.


See also:

Your current localization setting

English

Select a language

Term search
  • All of ProZ.com
  • Term search
  • Jobs
  • Forums
  • Multiple search