作业帮会计方面的英语翻译（不要机翻的）
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会计方面的英语翻译（不要机翻的）
The production budget, in turn, provides the basis for determining the budgeted costs for each manufacturing cost element, as explained in the following pages.
BUSINESS INSIGHT
MANAGEMENT PERSPECTIVE
Wrong move, wrong time, poor planning. When Fruit of the Loom Inc. saw underwear and apparel sales slowing, it cut back production sharply. Too sharply, in fact: almost overnight, demand soared. Caught with its shorts down, the company hired back thousands of workers and frantically increased production. The mistimed production cuts contributed to a 43 percent fall in first- quarter profits. For the year, Fruit stood to close ＄200 million in sales, and analysis expected an 11 percent drop in profits for the year.
DIRECT MATERIALS BUDGET
The direct material budget shows both the quantity and cost of direct materials to be purchased. The quantities of direct materials are derived from the following formula.
Direct materials units required for production +desired ending materials units – beginning direct materials units = required direct materials purchases units
The budgeted cost of direct cost of direct materials to be purchased is then computed by multiplying the required units of direct materials by the anticipated cost per unit.
The desired ending inventory is again a key component in the budgeting process. For example, inadequate inventories could result in temporary shutdowns of production. Because of its close proximity to suppliers, Hayes Company has found that an ending inventory of raw materials equal to 10 percent of the next quarter’s production requirements is sufficient. The manufacture of each Kitchen –mate requires 2 pounds of raw materials, and the expected cost per pound is ＄4.
The production budget, in turn, provides the basis for determining the budgeted costs for each manufacturing cost element, as explained in the following pages.
BUSINESS INSIGHT
MANAGEMENT PERSPECTIVE
Wrong move, wrong time, poor planning. When Fruit of the Loom Inc. saw underwear and apparel sales slowing, it cut back production sharply. Too sharply, in fact: almost overnight, demand soared. Caught with its shorts down, the company hired back thousands of workers and frantically increased production. The mistimed production cuts contributed to a 43 percent fall in first- quarter profits. For the year, Fruit stood to close ＄200 million in sales, and analysis expected an 11 percent drop in profits for the year.
DIRECT MATERIALS BUDGET
The direct material budget shows both the quantity and cost of direct materials to be purchased. The quantities of direct materials are derived from the following formula.
Direct materials units required for production +desired ending materials units – beginning direct materials units = required direct materials purchases units
The budgeted cost of direct cost of direct materials to be purchased is then computed by multiplying the required units of direct materials by the anticipated cost per unit.
The desired ending inventory is again a key component in the budgeting process. For example, inadequate inventories could result in temporary shutdowns of production. Because of its close proximity to suppliers, Hayes Company has found that an ending inventory of raw materials equal to 10 percent of the next quarter’s production requirements is sufficient. The manufacture of each Kitchen –mate requires 2 pounds of raw materials, and the expected cost per pound is ＄4.
生产预算是决定单个制造成本成本预算的基本因素,接下来几页是对这一观点的阐述.
商业洞察力
管理者的前瞻性
错误的行为,错误的时间,糟糕的计划.当Fruit of the Loom（公司名称）看到内衣和衣物销售变得缓慢,该公司便大幅削减这些产品的生产.事实上,削减的幅度过大,以至于一夜之间该产品的需求就飞速上升.为了弥补价格上升的损失,这家公司重新雇佣的数以千计的员工并疯狂的增加生产.由于没有把握住减产的时机,使公司的利润第一季度下降43％.全年来看Fruit of the Loom（公司名称）的收入近2亿美元,同时分析师预测将由于上述原因减少11％.
直接材料预算
直接材料预算同时显示应该购买的直接材料的数量和成本.直接材料的数量由下面的这个公式得出：
生产中需要的直接材料数量＋预计本期末库存数量－期初库存数量＝本期购买的直接材料数量
购买直接材料的预算通过用上述公式算出的数量乘以预计的单位价格得出.
预计的本期库存数量是预算过程中的关键因素.比方说,库存不足可能会导致生产工作的临时断裂.通过对供应商的了解调查,Hayes公司发现,本期末库存为下一季度生产需求的10％时,可以满足生产的要求.如厨房配件的制造商需要2磅的原材料,同时预计每磅的价格时4美元.
商业洞察力
管理者的前瞻性
错误的行为,错误的时间,糟糕的计划.当Fruit of the Loom（公司名称）看到内衣和衣物销售变得缓慢,该公司便大幅削减这些产品的生产.事实上,削减的幅度过大,以至于一夜之间该产品的需求就飞速上升.为了弥补价格上升的损失,这家公司重新雇佣的数以千计的员工并疯狂的增加生产.由于没有把握住减产的时机,使公司的利润第一季度下降43％.全年来看Fruit of the Loom（公司名称）的收入近2亿美元,同时分析师预测将由于上述原因减少11％.
直接材料预算
直接材料预算同时显示应该购买的直接材料的数量和成本.直接材料的数量由下面的这个公式得出：
生产中需要的直接材料数量＋预计本期末库存数量－期初库存数量＝本期购买的直接材料数量
购买直接材料的预算通过用上述公式算出的数量乘以预计的单位价格得出.
预计的本期库存数量是预算过程中的关键因素.比方说,库存不足可能会导致生产工作的临时断裂.通过对供应商的了解调查,Hayes公司发现,本期末库存为下一季度生产需求的10％时,可以满足生产的要求.如厨房配件的制造商需要2磅的原材料,同时预计每磅的价格时4美元.