Glossary entry (derived from question below)
French term or phrase:
Variation de stock (m/ses)
English translation:
Change in inventory (goods)
French term
United Kingdom
Fast turnaround, professional results
Native in: English
Works in: French to English, Spanish to English, Italian to English
Variation de stock (m/ses)
| 5 +2 | Change in inventory (goods) |
Conor McAuley
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| 4 | Change in stocks of goods for resale |
Bokani Hart
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| 4 -1 | inventory adjustments |
Francois Boye
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Non-PRO (1): Yvonne Gallagher
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Proposed translations
France
Excellence, Expertise & Experience
Native in: English (Variants: Irish, British, Wales / Welsh, UK, Scottish)
Works in: French to English, English
Change in inventory (goods)
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...
United States
An economic geek with social skills
Native in: French 
Works in: English to French, French to English, Spanish to English, and 1 more.
inventory adjustments
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.
| disagree |
Steve Robbie
: You are barking up the wrong tree. "Variation de stocks" means the gross movement in inventory, including all purchases and sales. Whereas "inventory adjustments" only covers minor adjusting entries, such as the ones you have listed.
9 mins
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United Kingdom
Human Rights, Energy and Sustainable Dev
Native in: English (Variants: British, UK)
Works in: French to English, English to French, English, and 1 more.
Change in stocks of goods for resale
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
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