财务口径

English translation: Account attribution

15:45 Jun 11, 2015
Chinese to English translations [PRO]
Bus/Financial - Insurance
Chinese term or phrase: 财务口径
This comes from insurance regulations on stress testing, which refer to "财务口径费用". I gather there is a distinction between "统计口径" and "财务口径".
Malcolm Mayfield
United States
Local time: 20:34
English translation:Account attribution
Explanation:
I think this should mean "what goes where" in accounting various costs and revenues, or "what counts as what". For example, for sales, commission should be counted as salary, not bonus, etc. And certain rules should determine how accounts are consolidated in different statements.

I think this should be a regulatory approach to ensure certain uniformity in accounting practices rather than leaving too much room for discretion.

In here, I suspect that there should be a : between 财务口径 and 费用, as I don't see it making sense to have a "cost for account attribution".

More context should help.
Selected response from:

Fang Sheng
Canada
Local time: 21:34
Grading comment
4 KudoZ points were awarded for this answer



Summary of answers provided
3Account attribution
Fang Sheng
2accounts, financial figures
Phil Hand


Discussion entries: 4





  

Answers


9 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5
Account attribution


Explanation:
I think this should mean "what goes where" in accounting various costs and revenues, or "what counts as what". For example, for sales, commission should be counted as salary, not bonus, etc. And certain rules should determine how accounts are consolidated in different statements.

I think this should be a regulatory approach to ensure certain uniformity in accounting practices rather than leaving too much room for discretion.

In here, I suspect that there should be a : between 财务口径 and 费用, as I don't see it making sense to have a "cost for account attribution".

More context should help.

Example sentence(s):
  • 销售提成的预算口径:销售人员提成和奖金按权责发生制预算,即,当年的预算中需按当年销量计算相应提成……
Fang Sheng
Canada
Local time: 21:34
Works in field
Native speaker of: Native in ChineseChinese
PRO pts in category: 4
Notes to answerer
Asker: Thank you! I think the sense of "costs for accounting attribution" is right.

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14 hrs   confidence: Answerer confidence 2/5Answerer confidence 2/5
accounts, financial figures


Explanation:
口径 usually just means the official format and channel of communication between the company and the media/public. So the 财务口径 would be the official, published financial reports. 统计口径, I'm guessing, would be reports on other aspects of the company's business, not necessarily financial figures.
So I suppose the 费用 could just be cost of producing the financial reports, including the auditor's fees? Not sure about this, though.


    Reference: http://www.chinaacc.com/new/635_652_201209/27le130131666.sht...
    Reference: http://wenwen.sogou.com/z/q476093994.htm
Phil Hand
China
Local time: 09:34
Native speaker of: English
PRO pts in category: 3
Notes to answerer
Asker: Thank you for your help!

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