Question

财务英语在线翻译，在线等高手反映下这篇财务短文，一定要够专业，不盛感激!急求

Inventories are essential for merchandising and manufacturing businesses. Inventories are necessary in order to generate sales, and sales are necessary in order to generate profits. The primary benefit of carrying inventory is that it provides protection against unexpected events and disruptions in business operations. For example, an unexpected strike by a supplier's employees can halt production. For a manufacturer or cause lost sales for a merchandiser. Businesses that rely upon foreign suppliers are particularly affected by disruptions caused by international crises and events. Inventory is not free, however. The costs of carrying inventory are classified as (1) holding costs, (2) ordering costs, and (3) stockout costs.
Holding costs include the costs of handling, storage, insurance, property taxes, and depreciation. In addition, holding costs for a merchandising business include losses that occur when customer preferences and tastes change unexpectedly and inventory is marked down. Finally, holding costs include the cost of funds that could be used for other purposes if they were not tied up in inventory. For example, if a business must borrow $ 100,000 at 10% to finance its inventories, then the interest of $ 10,000 per year is part of the cost of holding inventory. - Ordering costs are the costs of placing and processing orders with suppliers. Ordering costs also include the costs of investigating possible suppliers and negotiating contracts with suppliers.
Stockout costs include the costs of failing to meet customer demands the cost of lost sales and lost profits, as well as lost customer goodwill. For a manufacturer, stockout costs include the costs of production delays and downtime, as well as the related costs of restarting production.
Inventory management involves the difficult task of balancing the benefits of carrying inventory against the related costs. In a merchandise business, inventory management is normally the responsibility of a merchandising manager or buyer.

Answer 1

库存对于销售和制造业是极其重要的。必须有库存才能创造销售，有了销售才能带来利润。 储备库存最主要的一个好处是保障企业不受无法预期的一些事件影响而让生意中断。比方说一次无预警的供应商职员罢工就可能造成生产商车间停产或销货供应链销售锐减。依靠国外供应商提供物料的厂商更容易因为国际局势的波动而受到影响。不过，库存可不是不用花钱的，由储备库存而产生的成本可分为三类：（1）储备成本，（2）订货成本和（3）缺货成本。

储备成本包含库存商品处理、仓储、保险、财货税和折旧等等。此外，对经销商而言这还得包括一旦客户突然改变品种或品味，库存必须折价处理时造成的损失。最后，储备成本还必须算上为库存投入资金而付出的代价。比如一家企业如果必须以10%的利息借10万元来筹集库存所需的资金，那么一年因此而付出的1万元利息就也是储备成本的一部分。

订货成本包括向供应商下订单和处理订单时所产生的费用，它也还包括为了寻找不同供应商和与供应商签订合同洽谈议价等种种费用。

缺货成本包括因为无法满足客户需求所造成的业绩和利润上的损失，还有信誉上的损失。对于生产商而言，还会包括因缺货而导致的生产延宕、停顿，以及重新开机所带来的一切费用。

库存管理所涉及的艰难工作就在于如何保持调节储备库存和降低库存成本的平衡上。在销售这个环节上，库存管理通常是展销经理或采购者的责任。

Answer 2

存货……

Answer 3

存货是必不可少的采购及生产的企业。存货是必要的,以产生销售,销售是必要的,以产生利润。主要的好处是它能携带库存抵御突发事件和脑神经商业运作。例如,一个意想不到的罢工而供应商的员工可以停止生产。对于一个制造商或导致失去了销售分公司。企业依靠外国供应商尤其受到干扰引起的国际危机和事件。库存并不是免费的,然而。随身携带的库存成本分为(1)持有成本,(2)订购成本,以及(3)stockout成本。

成本的持有成本包括装卸、仓储、保险、地产税和折旧。此外,持有成本为购货业务包括损失,当顾客的偏好和味道发生变化出乎意料并且库存是记了下来。最后,持续的成本主要包括资金成本可用于其他目的,如果他们没有被套牢在库存。例如,如果一个企业必须借10万美元以10%的存货,然后到财务的兴趣是一万美元,每年的一部分费用。-订购成本持有存货的成本与供应商的放置和加工订单。订购成本也包括成本的调查可能的供应商,与供应商谈判合同。

Stockout成本包括成本未能满足客户需求的销售损失的费用及损失