财务口径

Chinese to English Bus/Financial Insurance

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".

Proposed translations (English)

3	Account attribution	Fang Sheng
2	accounts, financial figures	Phil Hand

Discussion

Phil Hand Jun 13, 2015: Reporting is a form of compliance So I think what Fang Sheng says is right.
Fang Sheng Jun 12, 2015: Then this seems to be more about "compliance cost", which means that the cost to have different 口径 for different stress scenarios is increasing.
Phil Hand Jun 12, 2015: reporting costs That context definitely supports the idea that it's reporting costs. Check out these Baikes: http://baike.baidu.com/view/10049608.htm http://baike.baidu.com/subview/11678305/12039961.htm 口径 is the set of data and indices which you have to provide for compliant reporting. For "reporting costs" you can look at this doc: http://abetterbankofnewyork.com/content/uploads/2015/03/BNY_...
Malcolm Mayfield (asker) Jun 12, 2015: A little more context The writer is explaining the assumed changes in the stress test scenario compared with the base scenario. One of the assumptions is: "财务口径费用相比基本情景增加,..." and this is referred to as the "财务口径费用假设". I was thinking maybe "accounting expenses" or "accounting-basis expenses".

Proposed translations

9 hrs

Fang Sheng

Canada

207 answers

Native in Chinese

Works in field

Selected

Account attribution

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:

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……

Note from asker:

Thank you! I think the sense of "costs for accounting attribution" is right.

4 KudoZ points awarded for this answer.

14 hrs

Phil Hand

China

495 answers

Native in English

accounts, financial figures

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.shtml

http://wenwen.sogou.com/z/q476093994.htm