压货
| 06:19 Jun 20, 2012 |
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| Chinese to English translations [PRO] Bus/Financial - Manufacturing | |||||||
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| Summary of answers provided | ||||
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| 4 +1 | pile-up of commodities |
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| 2 +2 | overstock |
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| 3 +1 | stockpile |
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| Summary of reference entries provided | |||
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| 压货销售 |
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Answers
33 mins confidence: 
peer agreement (net): +1
peer agreement (net): +1pile-up of commodities Explanation: to keep it simple;-) -------------------------------------------------- Note added at 1 hr (2012-06-20 07:19:34 GMT) -------------------------------------------------- ok Example sentence(s):
Reference: http://www.silverbearcafe.com/private/6.08/pileup.html |
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Notes to answerer
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1 hr confidence: peer agreement (net): +2
peer agreement (net): +2overstock Explanation: That's what my dictionary says. -------------------------------------------------- Note added at 1 Stunde (2012-06-20 07:42:39 GMT) -------------------------------------------------- oh, and "youdao" says it, too: http://dict.youdao.com/search?q=延时照明&keyfrom=dict.index#le=e... |
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3 hrs confidence: peer agreement (net): +1
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18 hrs |
| Reference: 压货销售 Reference information: 压货销售也称填塞分销渠道(channel stuffing)或称通道填充，在季度末或年末有些企业会不恰当地利用非常的商业手段，如优惠的付款条件、提早购买时更多的折扣、提价保证、泊货安排以及额外退货权等方式大量向市场和各级渠道，尤其是一级商业渠道中，压出远远超出其正常销售量所需库存的货物。压货销售在当前我国业界极为常见，其实质就是寅食卯粮，提前确认收入。因为企业压出的货物经销商无法在本期销到终端消费者手中，本期的销售是预支或透支了未来几个月的销售量。但是对压货销售以及与此有同样特征的批发商囤积和销售商超量进货这些人为调节利润的收入，当前的准则还不能有效进行规范。 http://www.dic123.com/A/9/9C/9C9_494.html Channel stuffing is the business practice where a company, or a sales force within a company, inflates its sales figures by forcing more products through a distribution channel than the channel is capable of selling to the world at large. Also known as "trade loading", this can be the result of a company attempting to inflate its sales figures. Alternatively, it can be a consequence of a poorly managed sales force attempting to meet short term objectives and quotas in a way that is detrimental to the company in the long term. http://en.wikipedia.org/wiki/Channel_stuffing -------------------------------------------------- Note added at 18 hrs (2012-06-21 00:48:20 GMT) -------------------------------------------------- Refer also to this blog at http://blog.sina.com.cn/s/blog_539f628501000cnb.html -------------------------------------------------- Note added at 18 hrs (2012-06-21 00:55:16 GMT) -------------------------------------------------- Timothy L. Warren, Associate Regional Director of the SEC's Midwest Regional Office, added, "For two years Bristol-Myers deceived the market into believing that it was meeting its financial projections and market expectations, when, in fact, the company was making its numbers primarily through channel-stuffing and manipulative accounting devices. Severe sanctions are necessary to hold Bristol-Myers accountable for its violative conduct, and deter Bristol-Myers and other public companies from engaging in similar schemes." Bristol-Myers inflated its results primarily by (1) stuffing its distribution channels with excess inventory near the end of every quarter in amounts sufficient to meet its targets by making pharmaceutical sales to its wholesalers ahead of demand; and (2) improperly recognizing $1.5 billion in revenue from such pharmaceutical sales to its two biggest wholesalers. http://www.sec.gov/news/press/2004-105.htm -------------------------------------------------- Note added at 19 hrs (2012-06-21 01:54:14 GMT) -------------------------------------------------- That is one of the best definitions accessible over the Internet. Channel Stuffing A common, deceptive business practice that ships unwanted inventory to retailers far ahead of schedule, filling the distribution channels with more product than is needed. Channel stuffing ships too much inventory to retailers and falsely inflates revenues.Financial statements are manipulated by inflating sales and accounts receivable, and reducing inventory when the merchandise is shipped. Business managers and sales managers panic and use channel stuffing to meet market growth expectations for the period, or boost the value of the stock, or exceed their goals to earn bonuses. http://www.larry-adams.com/200511_article.htm |
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Note to reference poster
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