UC知道会计方面的英语翻译（不要机翻的）
来源：百度知道 编辑：UC知道 时间：2024/06/11 16:58:05
Some companies classify the anticipated sales revenue as cash or credit sales and by geographical regions, territories, or salespersons.
PRODUCTION BUDEGT
The production budget shows the units that must be produced to meet anticipated sales. Production requirements are determined from the following formula.
A realistic estimate of ending inventory is essential in scheduling production requirements. Excessive inventories in one quarter may lead to cutbacks in production and employee layoffs in a subsequent quarter. On the other hand, inadequate inventories may result either in added costs for overtime work or in lost sales. Hayes Company believes it can meet future sales requirements by maintaining an ending inventory equal to 20 percent of the next quarter’s budgeted sales volume. For example, the ending finished goods inventory for the first quarter is 700 units (20%*anticipated second-quarter sales of 3,500 units).
PRODUCTION BUDEGT
The production budget shows the units that must be produced to meet anticipated sales. Production requirements are determined from the following formula.
A realistic estimate of ending inventory is essential in scheduling production requirements. Excessive inventories in one quarter may lead to cutbacks in production and employee layoffs in a subsequent quarter. On the other hand, inadequate inventories may result either in added costs for overtime work or in lost sales. Hayes Company believes it can meet future sales requirements by maintaining an ending inventory equal to 20 percent of the next quarter’s budgeted sales volume. For example, the ending finished goods inventory for the first quarter is 700 units (20%*anticipated second-quarter sales of 3,500 units).
一些公司将预估销售收入分成按以下方式进行分类:1.现金销售和赊卖(既先售货后收款)两类;2.按区域进行分类;3.按照所在国家进行分类(在全球连锁经营的公司裏);4.以售货员(或销售员的销售业绩)进行分类.
生产预算(budegt这个单词输入错误,应该是budget)显示的是位了满足预估销售而所需要生产的产品数量.生产需求取决于以下公式:
一个现实的存货预估是安排生产(以满足销售需求)的根本.某个季度过多的存货可能会导致下季度的减产和员工的下岗(或失业).另外以方面,存货不够导致的结果可能是(由于存货不足而导致)加班从而使成本增加,或者使销售额下降.贺氏公司(美国一家著名的通讯材料生产商)坚信通过维持下季度预估销售量的百分之二十的存货量就可以满足其未来的销售需要.例如,第一季度最终销售的存货量是700个单位.(用百分之二十乘以第二季度预估销售额3500个单位)
有些公司的销售收入预计将现金或信用销售和地域,不分地区,或售货员. 生产budegt列预算制作单位必须制作以应付预期销售量. 生产要求从下列公式确定. 实际库存估计结局是必不可少的生产调度需求. 存货过多可能导致削减四分之一的生产和职工的下岗,在随后的四分之一. 在另一方面,库存不足,可能导致成本增加无论加班或失去销售. 海斯公司认为它可满足未来需求的新销售保持同等结束20%的库存 下一季度的预算销售量. 例如,截至第一季的产成品库存为700个单位(20%*预计第二季度销售3500个单位).