Jul 18, 2009 10:28
14 yrs ago
English term

article, material and supply

English to Chinese Law/Patents Law (general)
"Materials purchased directly by the Government are supplies, not construction materials" and "'Component' means an article, material, or supply incorporated directly into an end product or construction material"
In the above context, what is the difference between materials and supplies? Can they be translated into 材料 and 物料 respectively? If yes, what is difference between 材料 and 物料? Thanks!
whole context-http://www.acquisition.gov/far/current/html/Subpart 25_1.htm...
Proposed translations (Chinese)
5 +5 物品、材料和供应品

Proposed translations

+5
26 mins
Selected

物品、材料和供应品

article = 物品
material = 材料
supply = 供应品

You can find example sentence using the above 3 terms here:
http://www.ccgp.gov.cn/gjcg/jyjs/5269.shtml
否则,基于公共使用的目的,只能采购在美国采掘或生产的未制成的物品、材料或供应品;所采购的已制成的物品、材料或供应品,只能是实质上全部由在美国国内采掘或生产的未制成的物品、材料或供应品制成,并应在美国国内制造。

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Note added at 1 hr (2009-07-18 11:57:25 GMT)
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我觉得到底应该成为供应品或建筑材料关系到会计成本核算的问题吧?在会计成本核算中,到底是供应品(supplies)还是建筑材料区别很大。整段文字提的基本上是在会计上如何处理各种物品、材料、供应品

The whole paragraph is basically talking about the different accounting treatment of of supplies, components, etc.

以上理解仅供参考

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Note added at 1 hr (2009-07-18 12:09:51 GMT)
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price of materials are charged to costs which affects gross profit
supplies are charged to operating expenses which affects net profit

There's a accounting difference between materials and supplies. 会计处理方面就有很大的不同。

Hope this helps in your understanding.

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Note added at 1 hr (2009-07-18 12:12:56 GMT)
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可能政府直接采购的材料应该是营运/经营费用而不是影响毛利(gross profit)的成本,所以应该当作供应品而非建筑材料。
Note from asker:
and what is the difference "物品" and "供应品", since the scope of "物品" is different from that of "供应品"? And I still cannot understand "政府直接采购的材料是供应品,而非建筑材料"。
Peer comment(s):

agree Li Rui
1 min
agree rhz820319
5 days
agree Gertrude Tsau
8 days
agree Sze Man Leung, MCIL, DipTrans (IoLET)
13 days
agree Vincent Xu
134 days
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4 KudoZ points awarded for this answer. Comment: "Thanks Sharon!"
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