#572611
caillteanais earraí críochnaithe;
losses of finished goods;
caillteanais earraí críochnaithe;
losses of finished goods;
earraí críochnaithe:
finished goods:
i gcás earraí críochnaithe agus earraí le hathdhíol:
for finished goods and goods for resale:
Earraí críochnaithe agus earraí le hathdhíol
Finished goods and goods for resale
Earraí críochnaithe agus earraí le hathdhíol
Finished goods and goods for resale
Athrú ar stoic earraí críochnaithe agus ar obair ar láimh
Variation in stocks of finished goods and in work in progress
Laghdú ar stoic earraí críochnaithe agus ar obair ar láimh
Reduction in stocks of finished goods and in work in progress
Méadú ar stoic earraí críochnaithe agus ar obair ar láimh
Increase in stocks of finished goods and in work in progress
earraí críochnaithe
finished goods
Ní rialaítear le 1A002 earraí críochnaithe atá saindeartha go speisialta d’fheidhm shonrach.
1A002 does not control finished items specially designed for a specific application.
Nóta 4:Ní rialaítear le 1A002 earraí críochnaithe atá saindeartha go speisialta d’fheidhm shonrach.
Note 4:1A002 does not control finished items specially designed for a specific application.
Ní rialaítear le 1A002 earraí críochnaithe atá saindeartha d’fheidhm shonrach.
1A002 does not control finished items specially designed for a specific application.
Ní rialaítear le 1A002 earraí críochnaithe atá saindeartha d’fheidhm shonrach.
1A002 does not control finished items specially designed for a specific application.
Laghdú (méadú) ar fhardail earraí críochnaithe agus oibre idir lámha
Decrease (increase) in inventories of finished goods and work in progress
An laghdú (méadú) ar fhardail earraí críochnaithe agus oibre idir lámha.
The decrease (increase) in inventories of finished goods and work in progress.
[Féach: Fardail; Earraí críochnaithe reatha; Obair atá idir lámha faoi láthair]
[Refer: Inventories; Current finished goods; Current work in progress]
Méadú (laghdú) ar fhardail earraí críochnaithe agus oibre idir lámha
Increase (decrease) in inventories of finished goods and work in progress
Earraí críochnaithe reatha
Current finished goods
[Féach: Earraí críochnaithe reatha; Marsantacht reatha; Obair atá idir lámha faoi láthair; Talamh]
[Refer: Current finished goods; Current merchandise; Current work in progress; Land]
[Féach: Earraí críochnaithe reatha; Fardail]
[Refer: Current finished goods; Inventories]
Laghdú (méadú) ar fhardail earraí críochnaithe agus oibre idir lámha
Decrease (increase) in inventories of finished goods and work in progress
An laghdú (méadú) ar fhardail earraí críochnaithe agus oibre idir lámha.
The decrease (increase) in inventories of finished goods and work in progress.
[Féach: Fardail; Earraí críochnaithe reatha; Obair atá idir lámha faoi láthair]
[Refer: Inventories; Current finished goods; Current work in progress]
Méadú (laghdú) ar fhardail earraí críochnaithe agus oibre idir lámha
Increase (decrease) in inventories of finished goods and work in progress
Earraí críochnaithe reatha
Current finished goods
[Féach: Earraí críochnaithe reatha; Marsantacht reatha; Obair atá idir lámha faoi láthair; Talamh]
[Refer: Current finished goods; Current merchandise; Current work in progress; Land]
[Féach: Earraí críochnaithe reatha; Fardail]
[Refer: Current finished goods; Inventories]
Ní rialaítear le 1A002 earraí críochnaithe atá saindeartha d’fheidhm shonrach.
1A002 does not control finished items specially designed for a specific application.
Ní rialaítear le 1A002 earraí críochnaithe atá saindeartha d’fheidhm shonrach.
1A002 does not control finished items specially designed for a specific application.
Athruithe ar fhardail earraí críochnaithe agus oibre idir lámha
Changes in inventories of finished goods and work in progress
Fardal earraí críochnaithe ag asraon miondíola.
Finished goods inventory at a retail outlet.
Mar shampla, más fardal oibre idir lámha atá uathúil í an tsócmhainn agus dá dtiontódh rannpháirtithe sa mhargadh an fardal ina n-earraí críochnaithe, ghlacfadh luach cóir an fhardail leis go bhfuil aon innealra speisialaithe a theastódh chun an fardal a thiontú ina n-earraí críochnaithe faighte ag rannpháirtithe sa mhargadh, nó go bhfaigheadh siad é.
For example, if the asset is work in progress inventory that is unique and market participants would convert the inventory into finished goods, the fair value of the inventory would assume that market participants have acquired or would acquire any specialised machinery necessary to convert the inventory into finished goods.
is éard atá in earraí críochnaithe i bhfardail aschuir nach bhfuil sé ar intinn a dtáirgeora tuilleadh próiseála a dhéanamh orthu sula soláthraíonn sé iad d’aonaid institiúideacha eile;
finished goods as part of inventories consist of outputs that their producer does not intend to process further before supplying them to other institutional units;
déantar an t-aschur ó earraí críochnaithe a aistrítear isteach i bhfardail an táirgeora a luacháil faoi mar a dhíolfaí iad an tráth sin, ag na bunphraghsanna reatha;
output of finished goods transferred into the producer's inventories is valued as if they were sold at that time, at current basic prices;
Déantar fardail ábhar agus soláthairtí a luacháil ag praghsanna na gceannaitheoirí, agus fardail earraí críochnaithe agus obair idir lámha ag na bunphraghsanna.
Inventories of materials and supplies are valued at purchasers' prices, and inventories of finished goods and work-in-progress are valued at basic prices.
ábhair dualaithe, duailíní agus táirgí comhchosúla d'ábhair dualaithe, ceangailte le chéile i nduail chomhthreomhara nó fite, i bhfoirm leatháin, bídís nó ná bídís ina n-earraí críochnaithe (mar shampla mataí, matra, sciatha)
plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats, matting, screens)
i ndáil leis sin de féachfaidh an Coimisiún chuige nach saobhfar coinníollacha iomaíochta idir na Ballstáit i gcás earraí críochnaithe;
in this connection the Commission shall take care to avoid distorting conditions of competition between Member States in respect of finished goods;
Dá bhrí sin, tá baol ann nach ndearbhaíonn oibreoirí an táirge lena mbaineann mar fhochóimeálacha nó fearais earraí críochnaithe faoi chód CN 76109090 chun dul timpeall ar na bearta.
Therefore, there is a risk that operators declare the product concerned as subassemblies or finished goods kits under CN code 76109090 to circumvent the measures.
Dá bhrí sin, mheas an Coimisiún gurb iomchuí monatóireacht a dhéanamh ar allmhairí na bhfochóimeálacha agus na bhfearas earraí críochnaithe d’fhonn an baol a íoslaghdú.
Therefore, the Commission considered it appropriate to monitor imports of subassemblies and finished good kits in order to minimise the risk.
táirgí i bhfearas pacáistithe leis na codanna riachtanacha chun táirge críochnaithe a chur le chéile gan bailchríoch ná monarú breise de na codanna (“fearas earraí críochnaithe”);
products in a packaged kit with the necessary parts to assemble a finished product without further finishing or fabrication of the parts (‘finished goods kit’);
Cuimsíonn fardail freisin earraí críochnaithe a táirgeadh, nó obair idir lámha atá á táirgeadh, ag an eintiteas agus áirítear iontu ábhair agus soláthairtí ar feitheamh úsáid sa phróiseas táirgeachta.
Inventories also encompass finished goods produced, or work in progress being produced, by the entity and include materials and supplies awaiting use in the production process.
Fuarthas amach go raibh údar leis an éileamh seo sa mhéid go mbaineann sé le hamhábhair, a úsáidtear i dtáirgeadh earraí críochnaithe onnmhairithe.
This claim was found to be justified as far as it relates to raw materials, which are used in the production of exported finished goods.
Cuimsíonn fardail freisin earraí críochnaithe a táirgeadh, nó obair idir lámha atá á táirgeadh, ag an eintiteas agus áirítear iontu ábhair agus soláthairtí ar feitheamh úsáid sa phróiseas táirgeachta.
Inventories also encompass finished goods produced, or work in progress being produced, by the entity and include materials and supplies awaiting use in the production process.
Bhí an Coimisiún in ann, áfach, meastachán a dhéanamh ar an athrú ar stoc maidir le hobair idir lámha, bunaithe ar ghluaiseachtaí stoic fíoraithe amhábhar agus earraí críochnaithe.
The Commission was, however, able to estimate the stock variation of work in progress based on the verified stock movements of raw materials and finished goods.
díchomhiomlánaítear fardail, i gcomhréir le IAS 2 Fardail, ina n-aicmithe amhail earraí ar díol, soláthairtí táirgthe, ábhair, obair idir lámha agus earraí críochnaithe;
inventories are disaggregated, in accordance with IAS 2 Inventories, into classifications such as merchandise, production supplies, materials, work in progress and finished goods;
Cuimsíonn fardail freisin earraí críochnaithe a táirgeadh, nó obair idir lámha atá á táirgeadh, ag an eintiteas agus áirítear iontu ábhair agus soláthairtí ar feitheamh úsáid sa phróiseas táirgeachta.
Inventories also encompass finished goods produced, or work in progress being produced, by the entity and include materials and supplies awaiting use in the production process.
Áirítear leo freisin leithdháileadh córasach forchostas táirgthe seasta agus athraitheach a thabhaítear agus ábhair á gclaochlú ina n-earraí críochnaithe.
They also include a systematic allocation of fixed and variable production overheads that are incurred in converting materials into finished goods.
Ní iomchuí fardail a dhíluacháil ar bhonn aicmithe fardail, mar shampla, earraí críochnaithe, nó na fardail uile i ndeighleog oibriúcháin áirithe.
It is not appropriate to write inventories down on the basis of a classification of inventory, for example, finished goods, or all the inventories in a particular operating segment.
Is aicmithe coitianta fardal iad earraí ar díol, soláthairtí táirgthe, ábhair, obair idir lámha agus earraí críochnaithe.
Common classifications of inventories are merchandise, production supplies, materials, work in progress and finished goods.
táirgí a chuirtear le fardail earraí críochnaithe agus obair idir lámha atá beartaithe d’úsáid amháin as measc na n-úsáidí thuas (lena n-áirítear saothrú nádúrtha táirgí ainmhithe agus táirgí glasraí agus déanmhais neamhiomlánaithe nach eol a cheannaitheora).
products added to the inventories of finished goods and work-in-progress intended for one or other of the above uses (including natural growth of animal and vegetable products and uncompleted structures for which the buyer is unknown).