Variation de stock (m/ses)

English translation: Change in inventory (goods)

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)

French term or phrase:	Variation de stock (m/ses)
English translation:	Change in inventory (goods)
Entered by:	Mari O'Keefe

13:33 Feb 2, 2021

French to English translations [PRO]
Bus/Financial - Business/Commerce (general)

French term or phrase: Variation de stock (m/ses)

Appears in accounting report. I have translated the first part as 'Changes in stocks' but I am unsure of what '(m/ses)' means/refers to?

Mari O'Keefe KudoZ activity Questions: 173 (none open) (3 without valid answers) Answers: 0 United Kingdom
Local time: 13:35

Change in inventory (goods)

Explanation:

change in inventory
(Recap) The change in inventory is used to adjust the amount of purchases in order to report the cost of the goods that were actually sold. If some of the purchases were added to inventory, they are not part of the cost of goods sold.
Why Does Inventory Get Reported on Some Income ...
https://www.accountingcoach.com/blog/inventory-reported#:~:t...

marchandises
https://forum.wordreference.com/threads/m-ses.2213573/

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Note added at 22 mins (2021-02-02 13:55:23 GMT)
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In glossary too: https://www.proz.com/personal-glossaries/entry/2682673-varia...

Selected response from:

Conor McAuley
France
Local time: 14:35

Grading comment

Thanks for all your help, Conor.
4 KudoZ points were awarded for this answer

Summary of answers provided

5 +2

Change in inventory (goods)

Conor McAuley

Change in stocks of goods for resale

Bokani Hart

4 -1

inventory adjustments

Francois Boye

Answers

20 mins confidence:

peer agreement (net): +2

Change in inventory (goods)

Conor McAuley
France
Local time: 14:35
Specializes in field
Native speaker of: English
PRO pts in category: 135

Grading comment

Thanks for all your help, Conor.

1 hr confidence:

peer agreement (net): -1

inventory adjustments

Explanation:
Inventory Adjustments: An Overview

Changes in inventory levels don’t always come from sales. Sometimes, it’s necessary to modify inventory levels to reflect changes in your actual inventory count that might not be in your records. Inventory adjustment refers to adjustment entries made in periodic accounting to account for differences between recorded and actual inventory items.

Adjustment reasons vary. Positive inventory quantity adjustments are often due to the simplest: the addition of more inventory from production, or excess inventory that remains saleable, but did not sell. On the other hand, negative inventory quantity adjustments are often required to address:

*Waste: Expired or obsolete inventory (common in food and consumer goods).

*Breakage: Damaged inventory that cannot be legally sold as new.

*Shrinkage: Inventory lost to theft. Also called “stockloss.”

*Write-offs: Inventory lost to other reasons.

*Internal Use: Inventory items put to internal use or consumed by the company instead of being sold to the customer.

With manual inventory processes, some of these changes may not be noticed, let alone recorded, until a scheduled inventory count is performed. The adjustments recorded during such a count include specific information for each affected item, such as unit cost, number of items, etc., and will be used to calculate the actual value of current inventory so accounting can accurately calculate cost of goods sold (COGS).

If your business uses the periodic method of accounting (also called the periodic system), your inventory counts record only the cost of the previous year’s inventory and do not change. Instead, production and inventory-related purchases made during the current accounting year are logged in a temporary account used to make the necessary adjustment entries during the closing of accounts at year end.

When your accounting team is finalizing your records for the current year, inventory adjustments are used to modify the beginning balance in the Inventory account to reflect the cost of the ending inventory.

Francois Boye
United States
Local time: 08:35
Specializes in field
Native speaker of:

French
PRO pts in category: 102

2 hrs confidence:

Change in stocks of goods for resale

Explanation:
(m/ses) = marchandises

See...

1) https://www.tariffnumber.com/info/abbreviations/477 and

2) Code 603700 under Variation de Stocks / Change in Stocks

https://www.frenchbusinessadvice.com/Profit-and-loss-account

Bokani Hart
United Kingdom
Local time: 13:35
Native speaker of: English
PRO pts in category: 7

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English translation: Change in inventory (goods)

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