4. INVENTORY – FINISHED GOODS AND WORK IN PROGRESS.
Finished goods include goods produced by the entity in the production process, designed for sales to external customers and not subject to further processing, meeting specific standards.
The quantity and value register of goods is maintained.
As the registry price, net sales price is applied. The set deviations adjust the value of finished goods to the level of actual cost of production (making). The deviations as of the end of the settlement period (not less than once a year, at the end of the financial year) are booked to deviations regarding closing balance and outflows of product, using the ratio specifying the percentage relation of deviations to registry value of products.
The work in progress as of the end of individual reporting periods is measured at value of consumed direct materials, due to the fact that the share of direct materials in the cost of production exceeds 50%.
The value of such materials is disclosed in the balance sheet summed in the item with materials.
In the event of reduction of the value of products due to their impairment, e.g. fluctuations of economic situation, prolonged warehousing of hard to sell goods, revaluation write-offs are made at 100%. No write-offs are made for inventory as to which there is real chance for selling them after the balance sheet day.
前一、二段我的翻譯為:
成品包括公司個體於生產過程中所製造之貨物、為了外部消費者所設計之貨物,並且不會再進行進一步加工、符合特定標準。
貨物之數量及價值是維持不變的。
想請各位幫忙翻譯第三段開始的內容,拜託了有點急!!