情報アイランド

「情報を制する者は世界を制す」をモットーに様々な情報を提供することを目指すブログです。現在はプログラミング関連情報が多めですが、投資関連情報も取り扱っていきたいです。

ディクテーションの実例245 販売費及び一般管理費について

販売費及び一般管理費について説明している下の動画でディクテーションをしてみました。

**Selling, General & Administrative Expenses (SG&A) **
http://www.investopedia.com/video/play/selling-general-administrative-expenses-sga/

下がディクテーションしてみた結果です。私はリスニング力が低いので聞き取れなかった部分もありました。そのような部分は?で表しています。また、リスニング力が低いため聞き間違えている部分も多いかと思います。

もし聞き間違えている部分を見付けたら、コメントで教えてくださるととてもありがたいです。


selling, general and administrative expenses or sg&a consist of the costs associated with selling a firm's products and the costs incurred in running the firm's daily business operations. the company reports its sg&a on the income statement. paul's pastaria is a family friendly italian restaurant. its selling costs are those that can be linked directly to the sale of a ? pasta. these expenses could include the cost of producing and running an ad about the restaurant through ? and local television stations and of printing and mailing out paul's pastaria discount coupons to nearby households. paul's general expenses and administrative expenses can't be directly linked to the sale of a ? pasta alone since paul also sells pizzas and salads, but these costs must be incurred to make those pasta sales. general and administrative costs include his cooks and servers wages, building insurance to help ? rebuild his restaurant in case of a disaster and the restaurant's phone, internet and utility charges. sg&a does not include the cost of pasta, ? beef, tomatoes, salt, pepper or olive oil. these expenses fall under the cost of goods sold category. why should paul care about his sg&a. if the amount is high as a percentage of sales or as a percentage of net income compared to the amount similar restaurants are spending, he might be spending too much money on sg&a and hurting his bottom line. while paul won't be able to examine the sg&a expenses of other small private independent italian restaurants like his, he can look at those of publicly traded restaurant companies to see if he is spending in the ?. ideally, paul wants his ag&a to be as lowest possible while maintaining a high level of pasta sales.


難しめの単語や熟語の意味です。

  • selling, general and administrative expense(sga)・・・販売費及び一般管理費
pizyumi
プログラミング歴19年のベテランプログラマー。業務システム全般何でも作れます。現在はWeb系の技術を勉強中。
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