May 31, 2011 18:18
12 yrs ago
2 viewers *
Japanese term

翌期原価洗替え

Japanese to English Bus/Financial Accounting
Hi, I am translating a text relating to the reform of a company's accounting system. This term comes up among processes relating to 標準原価設定.
The closest I have found to an English translation is in the link below:

http://questionbox.jp.msn.com/qa4338910.html

洗替法
adding back the credited reserve amount in full to the income in the following period

However, I do not know what the appropriate English term for 翌期原価洗替え would be...
Thank you in advance for any help!

Proposed translations

7 hrs
Selected

reversing the reserve amount in full to the income in the following period

英和/和英金融証券保険用語辞典、WAVE出版

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Note added at 7 hrs (2011-06-01 01:46:25 GMT)
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http://kanjokamoku.k-solution.info/2005/01/_1_17.html
http://www.accountingcoach.com/online-accounting-course/27Xp...

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Note added at 7 hrs (2011-06-01 01:49:20 GMT)
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valuation at lower of cost or market
洗い替え方式、低価法
⇒企業が決算で保有有価証券の評価額につき、時価と取得原価を比べて低い方の額をもって評価額とすることを「洗替法」によっていると言うが、英語では、普通、Securities traded on securities exchanges were valued at lower of cost or market.(取引所の相場のある有価証券の評価については洗い替え方式によっている) という書き方をして、このことを表している。
http://home.alc.co.jp/db/owa/bdicn_sch?w=valuation
http://jpn.proz.com/kudoz/japanese_to_english/finance_genera...
Something went wrong...
4 KudoZ points awarded for this answer. Comment: "Thank you. I eventually translated 洗替え as reassessment based on an entry on weblio. I have to apologize on this one because I mistakenly wrote 原価 while the original actually read 単価."
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