Glossary entry (derived from question below)
Apr 10, 2011 05:10
14 yrs ago
Japanese term
Australia
15 years working in Medical Translation
Native in: English 
Works in: Japanese to English
按分して
Japanese to English
Bus/Financial
Manufacturing
electronic device manufacturing
The full sentence is:
長期保証は按分して収益認識
I don't understand how 按分して works in this context. Does it mean that revenue is recognised proportionally to the length of the extended warranty term...?
長期保証は按分して収益認識
I don't understand how 按分して works in this context. Does it mean that revenue is recognised proportionally to the length of the extended warranty term...?
Proposed translations
(English)
| 1 | in prorata |
cinefil
|
| 4 | divide [distribute] proportinally among... |
fumipi829
|
| 4 | prorated |
Soonthon LUPKITARO(Ph.D.)
|
| 2 | in ratio with |
Halil Ibrahim Tutuncuoglu "Бёcäטsع Լîfe's cômplicåtعd eñøugh"
|
Proposed translations
2 hrs
Selected
in prorata
need more context
http://ejje.weblio.jp/content/pro rata premium
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Note added at 4 hrs (2011-04-10 09:29:04 GMT)
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ある価格（本体＋保証）で売った商品から得た利益を考えた場合、本体分はその会計年度で処理出来るが、保証分は、例えば３年保証の場合は、３会計年度に分けて（按分して）計上するということなのかな。
だとすると
distribute the profit in 3 fiscal years in prorata/proportionally ということ？
名詞形だと↓
http://tangorin.com/words/proportional division or distribut...
按分が出てくる報告↓
http://www.uforeader.com/v1/se/E02590_0060DGSE_19_33.html
http://ejje.weblio.jp/content/pro rata premium
--------------------------------------------------
Note added at 4 hrs (2011-04-10 09:29:04 GMT)
--------------------------------------------------
ある価格（本体＋保証）で売った商品から得た利益を考えた場合、本体分はその会計年度で処理出来るが、保証分は、例えば３年保証の場合は、３会計年度に分けて（按分して）計上するということなのかな。
だとすると
distribute the profit in 3 fiscal years in prorata/proportionally ということ？
名詞形だと↓
http://tangorin.com/words/proportional division or distribut...
按分が出てくる報告↓
http://www.uforeader.com/v1/se/E02590_0060DGSE_19_33.html
Note from asker:
| Thanks, Cinefil! The text is a PPT presentation on the transition from Japanese standards-based accounting to IFRS-based accounting (the company is an electronic equipment manufacturer). In this case, they are discussing how revenue from the sale of an extended warranty (that is sold together with a product such as a printer) should be recorded in the company's accounting system. |
4 KudoZ points awarded for this answer.
Comment: "Thanks, Cinefil!"
1 hr
Halil Ibrahim Tutuncuoglu "Бёcäטsع Լîfe's cômplicåtعd eñøugh"
Türkiye
Türkiye
Specializes in field
Türkiye
Halil Ibrahim Tutuncuoglu "Бёcäטsع Լîfe's cômplicåtعd eñøugh"
"The best is yet to come."
Native in: Turkish 
Works in: Turkish to English, English to Turkish
in ratio with
It looks
revenue accrues/occurs/materializes in ratio with the length of the extended warranty term...
revenue accrues/occurs/materializes in ratio with the length of the extended warranty term...
15 hrs
divide [distribute] proportinally among...
按分は「案分」、「あん分」とも記載されるようですが、proportionally divide [distribute]という意味になるようです。この場合は収益を指していますが、予算計画の立案や数値管理にしばしば使われるようです。
18 hrs
Soonthon LUPKITARO(Ph.D.)
Thailand
Thailand
Thailand
EN-TH-JP: large volume tech/buzz/legal
Native in: Thai
Works in: English to Thai, Japanese to Thai, Thai to English, and 8 more.
Related KudoZ points
:
8
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