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Spanish to English: Existencias - Inventory General field: Bus/Financial Detailed field: Finance (general)
Source text - Spanish EXISTENCIAS
Valoración inicial
Los bienes y servicios comprendidos en las existencias se valorarán por su COSTE (precio de adquisición o coste de producción). Los impuestos indirectos que gravan las existencias (por ejemplo, IVA Soportado) sólo se incluirán en el precio de adquisición o coste de producción cuando no sean recuperables directamente de la Hacienda Pública (el caso del IVA Soportado no deducible).
Una cuestión que no debemos pasar por alto es la obligatoriedad de, en las existencias que necesiten un período de tiempo superior a un año para estar en condiciones de ser vendidas, incluir como mayor coste los gastos financieros.
Definición del precio de adquisición
El precio de adquisición incluye:
• El importe facturado por el vendedor después de deducir cualquier descuento, rebaja en el precio u otras partidas similares,
• Los intereses incorporados al nominal de los débitos,
• Se añadirán todos los gastos adicionales que se produzcan hasta que los bienes se hallen ubicados para su venta, tales como transportes, aranceles de aduanas, seguros y otros directamente atribuibles a la adquisición de las existencias.
Definición de coste de producción
El coste de producción se determinará añadiendo al precio de adquisición de las materias primas y otras materias consumibles, los costes directamente imputables al producto (por ejemplo, mano de obra), además de la parte que razonablemente corresponda de los costes indirectamente imputables a los productos de que se trate.
EJEMPLO:
Valoración de existencias en una empresa industrial.- La Sociedad RCRCR se dedica a la fabricación de muebles de cocina. El coste de producción de las cocinas en fase de fabricación al cierre del ejercicio 2018 tiene el siguiente detalle:
• Materia prima: 60.000 euros.
• Mano de obra: 30.000 euros.
• Costes indirectos de fabricación: 10.000 euros.
Como podemos ver, el coste de producción final es de 100.000 euros. Supongamos que las existencias iniciales de 2018 eran de 80.000 euros. Por lo tanto, vamos primero a dar de baja las existencias iniciales para posteriormente contabilizar las existencias finales de productos en curso en 2018:
REGISTRO DIARIO – CUENTAS CONTABLES DEBE HABER
Variación de existencias de prod. en curso 100.000
Productos en curso A 100.000
Métodos de asignación de valor
Cuando se trate de asignar valor a bienes concretos que forman parte de un inventario de bienes intercambiables entre sí, se adoptará con carácter general el método del precio medio ponderado. También se podrán adoptar el método FIFO. Siempre se utilizará un único método de asignación de valor para todas las existencias que tengan una naturaleza y uso similares. No se podrán utilizar métodos tales como el LIFO o el NIFO.
Cuando se trate de bienes no intercambiables entre sí o bienes producidos y segregados para un proyecto específico, el valor se asignará identificando el precio o los costes específicamente imputables a cada bien individualmente considerado.
Coste de las existencias en la prestación de servicios
Este apartado afecta principalmente a las empresas dedicadas a la prestación de servicios (por ejemplo, incluso un pequeño despacho de abogados), sobre todo en aquellas que tengan dificultad de valorar el grado de ejecución de los proyectos.
Los criterios indicados en los apartados precedentes resultarán aplicables para determinar el coste de las existencias de los servicios. En concreto, las existencias incluirán el coste de producción de los servicios en tanto aún no se haya reconocido el ingreso por prestación de servicios correspondiente conforme a lo establecido en la norma relativa a ingresos por ventas y prestación de servicios.
Valoración posterior de las existencias
Cuando el valor neto realizable de las existencias sea inferior a su precio de adquisición o a su coste de producción, se efectuarán las oportunas correcciones valorativas reconociéndolas como un gasto en la cuenta de pérdidas y ganancias. El valor neto realizable de forma esquemática lo mostramos a continuación:
Valor Neto Realizable =
Precio estimado de venta
–
Coste de venta
–
Costes estimados de finalización de producción, construcción o fabricación
En el caso de las materias primas y otras materias consumibles en el proceso de producción, no se realizará corrección valorativa siempre que se espere que los productos terminados a los que se incorporen sean vendidos por encima del coste; pero de hacerse, se tomará como referencia el precio de reposición.
Otros aspectos a considerar en el cierre en relación con las existencias
Se deberá comprobar si se han incluido todas las existencias propiedad de la empresa, pues es posible que haya existencias propiedad de la empresa en otras entidades, así como bienes en las dependencias de la empresa que no son propiedad de la empresa. Además, se comprobará: si ha registrado adecuadamente la variación de existencias y conforme a su naturaleza (valoración de existencias de mercaderías y valoración de existencias de productos terminados); si se ha registrado la corrección por deterioro en aquellos productos de lento movimiento y otros efectivamente deteriorados y se ha incluido en la memoria la información requerida.
Translation - English INVENTORY
Initial inventory valuation
The goods and services included in the inventories will be valued at their COST, which will be either the acquisition cost or the production cost. Indirect taxes levied on the inventory, for example Input VAT, are incorporated into the acquisition cost or production cost only if they are not recoverable directly from the Public Treasury (Hacienda Pública), in the case where the input VAT (IVA Soportado) is not deductible.
Regarding the goods that take more than a year of production before being sold on the market, any financing costs need to be included in the higher cost.
Definition of acquisition cost
The acquisition cost includes:
• The sum invoiced by the seller after deducting any discount, rebate or other similar items,
• Any interest rates charged on the price of the goods,
• All extra expenses incurred before the goods are put on the market, such as transport, customs duties, insurance and others costs directly attributable to the purchase of stocks will be added.
Definition of production cost
The production cost will be determined by adding the costs directly attributable to the product such as labour costs and the sum that is equivalent to the expected costs indirectly attributable to the products to the acquisition cost of raw materials and other consumable materials.
EXAMPLE:
Valuation of a manufacturing company’s inventory.- The RCRCR company is a kitchen furniture maker. The production costs of the kitchens that were work-in-progress at the end of the financial year 2018 contains the following figures:
• Raw materials: 60,000 euros.
• Labour: 30,000 euros.
• Overhead costs of production: 10,000 euros.
As shown above, the final production cost is 100,000 euros. If the valuation of inventory at the beginning of 2018 was 80,000 euros, the opening inventory therefore ought to be written off so that the closing inventory of work-in-progress in 2018 can then be posted:
GENERAL LEDGER ENTRY JOURNAL - AUDITED ACCOUNTS
DEBIT CREDIT
Changes in inventory of work-in-progress 100,000
Work-in-progress A 100,000
Valuation methodologies
In the case of valuation of specifically identified goods that are part of an inventory of commodities, the method of the weighted average price will be applied in broad terms. The FIFO method could also be applied. A single method of valuation will invariably be applied for all the stocks of a similar nature and use. The reliance on methods such as the LIFO or NIFO is forbidden.
In the case of non-fungible goods or goods produced and put aside for a specific project, the value will be assigned by identifying the price or costs specifically attributable to each asset that is individually considered.
Cost of inventories used for service rendering
This section is mainly concerned with companies engaged in the provision of services such as a relatively small law firm, especially those that have difficulty in assessing the degree of execution of projects.
The criteria shown in the previous sections will be applied to determine the cost of service sector inventory. Specifically, the inventories will include the cost of production of the services as long as the income from the rendering of services has not yet been recognized in accordance with the provisions of the norm relating to sales revenue and the rendering of services.
Subsequent valuation of inventory
In the case of the net realisable value of the inventory being lower than its acquisition cost or production cost, timely valuation adjustments are made, recognising them as an expense in the profit and loss statement. The net realisable value is displayed in the diagram below:
NET REALISABLE VALUE =
Estimated retail price
–
Cost of sales
–
Estimated costs of finalising production,
construction or manufacturing
In the case of raw materials and other consumables being used in the production process, no valuation correction will be made, provided that the finished products to which they are incorporated are expected to be sold above cost. But if the valuation does get corrected, the replacement price will be taken as reference.
Other factors to be considered regarding closing inventory.
It is vital to check whether all the stocks owned by the company have been included as it is possible that there are stocks owned by the company in other companies or locations, as well as assets on the premises that are not owned by the company. Furthermore, a verification will be carried out to check: whether the changes in inventory have been recorded in accordance with their nature as valuation of merchandise inventory and valuation of finished goods inventory; and whether the adjustments due to deterioration has been recorded for the slow-moving products and other stocks that have deteriorated substantially, and whether the required information has been included in the report.
French to English: La Malbouffe est partout - Junkfood is everywhere [book review] General field: Other Detailed field: Nutrition
Source text - French La malbouffe est partout !
La malbouffe ne se limite pas à une alimentation riche en mauvaises graisses et en plats préparés, elle est désormais partout ! Ecrit par les journalistes Christophe Labbé, Olivia Recasens, Jean-Luc Porquet et illustré par Wozniak, le livre "Vive la malbouffe !" décortique notre alimentation dans un tableau certes jubilatoire par sa forme, mais sans concession sur le fond.
L'industrie agro-alimentaire regorge d'inventivité pour satisfaire nos besoins quotidiens, souvent au détriment de la qualité, du respect des normes d'hygiène et même de la santé. Le livre "Vive la malbouffe !" reprend des informations parues dans le Canard Enchaîné et vous emmène avec ironie et surtout lucidité dans les coulisses du contenu de votre assiette.
Une transformation massive des aliments
Les auteurs ont organisé leur ouvrage par thèmes - apéro, entrées, viandes, poissons, fromages… - afin de souligner concrètement tout ce que le consommateur ne voit pas ou refuse de voir : les "bons produits" se font rares, même s'ils sont affichés "bio" ou "traditionnels". Selon les journalistes, grâce au développement de l'industrie agro-alimentaire, "80 % des aliments aujourd'hui sur notre table sont transformés (…) ils sont passés par des processus industriels, ont reçu des additifs, des colorants, des OGM, ont subi des irradiations, ont été assaisonnés d'acides gras trans et de graisses hydrogénées, ont été farcis de sel ajouté, de sucre caché".
Une illustration parmi d'autres de ces modifications néfastes pour la santé : nous avalons "25 grammes de mauvaises graisses en moyenne" à chaque fois que nous allons au fast-food, un chiffre certes inférieur aux Américains (36 grammes), mais également loin devant les Danois, qui "affichent moins de 1 gramme par menu" (le taux est réglementé dans ce pays). Inquiétant lorsqu'on sait que la France comporte le plus grand nombre de fast-foods rapportés à la population derrière les Etats-Unis, même si actuellement les marques font quelques efforts pour proposer des hamburgers plus légers et équilibrés.
Des appellations trompeuses
Les appellations traditionnelles recouvrent de plus en plus souvent des produits qui n'ont plus grand chose à voir avec le mets original : il est désormais fréquent de trouver des vins de pays transformés en AOC (Appellation d'Origine Contrôlée), de l'huile d'olive composée en fait pour moitié d'huile de tournesol, des produits étiquetés "traditionnels" alors qu'ils proviennent d'élevage en batterie ou à la chaîne. De même au restaurant, on apprend qu'un menu "terroir" peut cacher une terrine industrielle et un plat principal importé.
Ces tromperies ne sont malheureusement pas que du fait de producteurs ou restaurateurs peu scrupuleux, les autorités internationales s'y mettent aussi. Dans "Vive la Malbouffe ! ", on apprend ainsi que l'Organisation Mondiale du Commerce (OMC) a "contraint l'Union Européenne à accepter que sous l'appellation ‘sardine' soient vendus la sardinelle, le hareng, le sprat ou le sardinop, soit au total 21 produits" ! Récemment, la Commission européenne a fini par abandonner un projet qui a hérissé tous les amateurs et producteurs de vins rosés en France : autoriser cette appellation pour des mélanges de vins rouges et blancs.
Abandon définitif ou temporaire ?
Des conséquences critiquables sur la société et la santé
Alors que l'industrie agro-alimentaire achète la majeure partie de la production agricole annuelle, il est légitime de s'interroger sur ce changement majeur de société : l'avenir est-il vraiment aux légumes qui se conservent très longtemps mais avec beaucoup moins de goût, aux viandes surgonflées, aux fruits irradiés, "pesticidés" ou encore aux plats préparés trop riches en calories, en mauvaises graisses, en sel ou en sucre ? Même si les traditions sont faites pour être dépassées ou oubliées, doit-on vraiment renoncer aux légumes goûteux, au plaisir de mitonner un plat pour ses amis avec des ingrédients peut-être imparfaits mais surprenants, parfumés, variés et évocateurs d'une région, d'une humeur, d'un désir ?
La progression de l'obésité, du diabète, de l'hypertension, en particulier dans les pays émergents ou dans les milieux socio-économiques les plus défavorisés des sociétés occidentales, apportent un début de réponse : non seulement nos papilles se résignent à l'uniformité et la médiocrité, mais les effets délétères de la malbouffe progressent.
Demain, aggravation ou amélioration ?
A la lecture de ce livre, on peut être pessimiste : généralisation des OGM malgré les réticences européennes, additifs de plus en plus sophistiqués, retour possible des farines animales, utilisation des neurosciences pour influencer les consommateurs, voire viande clonée ou culture par la NASA de "cellules musculaires de boeuf et de poulet sur un gel protéique, histoire un jour de fabriquer de la viande en usine"… Autant d'anticipations au minimum inquiétantes.
Néanmoins, nous n'en sommes pas encore à l'alimentation par pilules des livres de science-fiction des années 60. L'agriculture biologique progresse (même si en France les incitations sont faibles), certaines pratiques néfastes vont être interdites (comme le boeuf aux hormones il y a quelques années en Europe), les publicités pour les aliments les plus nocifs vont finir par être canalisées, la réglementation des graisses, des pesticides, des engrais, des édulcorants et autres va peut-être progresser. De même, les dérives de l'élevage et de l'agriculture intensive peuvent amener des prises de conscience, volontaires ou forcées (épidémies infectieuses, intoxications massives, etc.).
Translation - English Junk Food Everywhere!
By Dr Jean-Philippe Rivière.
The prevalence of junk food is not just confined to convenience food and a diet rich in saturated fats; nowadays it is everywhere! Co-written by journalists Christophe Labbé, Olivia Recasens and Jean-Luc Porquet, and illustrated by Wozniak, Vive la Malbouffe! (Long Live
Junk Food!) dissects our eating habits. Admittedly presented as a celebratory appraisal, this book remains uncompromising in its scope.
The food industry is brimming with innovations to satisfy our daily requirements, often at the expense of quality and hygiene and, worse still, health. Vive la Malbouffe! recycles information first published in the French satirical newspaper, Le Canard Enchaîné. With a touch of irony and, even more so, incisiveness, it explores the hidden contents of your plate.
A major shift in food processing
The authors have organised their work into themes - snacks, starters, meat, fish, cheese ... - to highlight specifically all that the consumer is not aware of or chooses to ignore: ‘quality produce’ is becoming hard to find, in spite of being labelled ‘organic’ or ‘traditionally made’.
They claim that, as a result of the growth of the food industry, “80% of the food in our plates today is processed [...] it has gone through industrial processing, has been injected with additives, food dyes, mixed with GMOs, exposed to radiation, seasoned with unsaturated fatty acids and hydrogenated fats, packed with extra salt and hidden sugar” (Labbé et al., 2009).
To single out just one given example of a modification that is detrimental to health: each visit to a fas food outlet represents an intake of “on average 25 grams of bad fatty acids” (ibid.); althoughlower than the US figure, 36 grams, it is considerably higher than Denmark’s which represents less than one gram per menu” (ibid.), the level in that country being subjected to
regulations. This is worrying considering France has the second-highest ratio of fast food outlets per population size, right behind the United States, regardless of the current willingness of some chains to include lighter and healthier hamburgers on their menus.
Misleading labels
More and more often, the ‘traditionally made’ label includes produce that bears little resemblance to the original dish; all too often county wines are marked-up as AOC (Protected Designation of Origin), olive oils turn out to be mixed in equal parts with sunflower oil and produce labelled as ‘traditionally made’ is in fact derived from battery or intensive animal farming. Furthermore, we learn that a supposedly locally-sourced menu in a restaurant might actually contain an industrial pâté and an imported main dish.
Unfortunately, this deceit is not simply the doing of unscrupulous producers and restaurant owners; international governing bodies have also begun to follow suit. Hence, in Vive la Malbouffe !, we learn about the World Trade Organization “forc[ing] the European Union to allow sardinella, herring, sprat or pilchard6 to be sold as ‘sardines’, a grand total of 21 species” (ibid.)! Recently, the European Commission abandoned plans to allow under the designation of Rosé wine mixtures of red and white wine, a project that ruffled some feathers in France among producers and enthusiasts. Whether this will be permanently shelved remains to be seen.
Unwelcome impacts on health and society
Considering that the food industry buys the majority of annual agricultural production, it is perfectly legitimate to question the validity of this structural change in society. Does the future really lie in bland vegetables with a longer shelf-life, pumped-up meat, fruit exposed to radiation, pesticides or prepared food containing an excess of calories, saturated fats, salt or sugar? Whether or not traditions need to be side-stepped or discarded, should we forgo
vegetables bursting with flavour, or the pleasure of taking time to slowly cook a meal for friends with ingredients that might bear some imperfection, but are full of surprises, seasonings, and varieties that conjure up a region, a mood or a desire?
Obesity, diabetes and high blood pressure - particularly in emerging economies and the most deprived sections of the Western hemisphere - are all on the rise, thus becoming pertinent to these questions. Not only are our taste buds becoming accustomed to
blandness and mediocrity, the harmful effects of junk food are also becoming more prominent.
In the short-term, can this change be for the better or the worse?
This book could instil in the reader a sense of gloom - the widespread dissemination of GMOs regardless of European misgivings, additives becoming increasingly more sophisticated, bringing back meat and bone meal, the use of neuroscience to change consumer habits; for instance, cloned meat or NASA growing “muscular cell tissues of beef
and chicken from a protein gel, with a view to one day manufacturing meat in a factory”(ibid.) ... At the very least, such prospects are worrying.
Nevertheless, the meal-in-a-pill predicted by sixties science-fiction books has still to materialise. Despite low incentives, organic farming is expanding in France; and certain harmful practices will be banned like, a few years ago, hormone-enhanced beef was in Europe; advertising for the most health-detrimental food products will be monitored, regulations on fat content, pesticide, fertilisers and food dyes - to name just a few - will possibly become more stringent. Furthermore, the excesses of intensive farming and crop production could lead to a heightened awareness of these issues, whether of one’s own accord or due to circumstances such as outbreaks of infectious diseases or food poisoning on a large scale.
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Translation education
Bachelor's degree - The Open University
Experience
Years of experience: 9. Registered at ProZ.com: May 2011.
I grew up in France in a bilingual household and did my schooling there and later attended Higher Education courses in the UK. I have been working for six years as a public service interpreter and my working languages are French and English, which I am comfortable translating and interpreting in either direction. I can also translate from Spanish into English and French. I am currently studying towards a Translation MA at Bristol University, which I am planning to graduate from around Easter 2020. I enjoy subtitling and website localization and have been trained in business and legal translation. I am a firm believer in continuous learning and career development. Apologies for the overlap with info elsewhere on this page. This will have to do in the meantime until inspiration strikes.
Keywords: english-speaker, french-speaker, translation, public service interpretation, website localisation
