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  3. Accounting

構成比の分母とする計科目

English translation: the line item value for revenue

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Japanese term or phrase:構成比の分母とする計科目
English translation:the line item value for revenue
Entered by: Bree Salmon

06:36 Apr 20, 2010
Japanese to English translations [PRO]
Bus/Financial - Accounting
Japanese term or phrase: 構成比の分母とする計科目
Talking about accounting software, this is the original sentence:

「また、販売費および一般管理費明細書と製造原価計算書については、構成比の分母とする計科目を設定することが出来ます」
Bree Salmon
Japan
Local time: 14:22
the line item value for revenue
Explanation:
The complete phrase could be translated as follows:

"Also, for the operating margin, you can set the line item value for revenue."

The part quoted in the question means a general "line item value for the denominator of a ratio," but in the case stated, the ratio is the operating margin, and the denominator of this ratio is the revenues value. I hope this helps.
Selected response from:

Paul Crowder
Local time: 14:22
Grading comment
This one is seriously difficult, but I suppose I'll have to go with "the line item value for revenue". Sounds good to my non-accounting ears.
4 KudoZ points were awarded for this answer



Summary of answers provided
4the line item value for revenue
Paul Crowder
3the input value for the denominator of the ratio
Pierrick Jaouen, CFA


  

Answers


1 day 11 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
the line item value for revenue


Explanation:
The complete phrase could be translated as follows:

"Also, for the operating margin, you can set the line item value for revenue."

The part quoted in the question means a general "line item value for the denominator of a ratio," but in the case stated, the ratio is the operating margin, and the denominator of this ratio is the revenues value. I hope this helps.


    Reference: http://www.referenceforbusiness.com/management/Ex-Gov/Financ...
    Reference: http://en.wikipedia.org/wiki/Operating_margin
Paul Crowder
Local time: 14:22
Native speaker of: Native in EnglishEnglish
PRO pts in category: 4
Grading comment
This one is seriously difficult, but I suppose I'll have to go with "the line item value for revenue". Sounds good to my non-accounting ears.
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4 days   confidence: Answerer confidence 3/5Answerer confidence 3/5
the input value for the denominator of the ratio


Explanation:
販売費および一般管理費

Sales and General Administration expenses

Pierrick Jaouen, CFA
France
Local time: 07:22
Specializes in field
Native speaker of: Native in EnglishEnglish, Native in FrenchFrench
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