管理會計,英翻中,贈15點,不要用翻譯軟體翻的

Question

1. If, for example, treatments for normal care patients average 10 minutes but for intensive care patients average 45 minutes, then treatment hours may be a much better measure of the demands placed on the activity of treating patients than the number of treatments.
2. With the drivers defined, a bill of activities can be created.
3. A bill of activities specifies the product, expected product quantity, activities, and amount of each activity expected to be consumed by each product.

補充: bill of activities = 作業清單

Answer 1

1 舉例來說﹐假如治療一個普通病患平均要花10分鐘, 治療一個加護病患平均要花45分鐘﹐則用在醫療的總時數比接受治療的病患總人數更適合作為對於醫療作業需求的衡量指標(比如﹕100個加護病患比300個普通病患的醫療作業需求量還大得多﹐因此要以「醫療的總時數」而非「病患總人數」來衡量醫療作業量的需求)

2 在所有driver都設定好的情形下﹐一份作業清單就可以開出來了。

3 作業清單詳述了產品﹑預期的產量﹑各種作業﹐以及每件產品預計會花費的各種作業工時。

註﹕driver要如何翻必須看實際應用這份作業清單的工廠所指的driver是什麼而定。driver可能是驅動設備﹑傳動裝置﹑驅動裝置﹑生產設備........

Answer 2

=== 此篇翻譯,是按照全句的意思而翻, 並非逐字對翻, 讀者比較能理解 ===
1. If, for example, treatments for normal care patients average 10 minutes but for intensive care patients average 45 minutes, then treatment hours may be a much better measure of the demands placed on the activity of treating patients than the number of treatments.
舉例說,照顧一般的病人平均需要10分鐘,照顧加護病人平均需要45分鐘.所以照顧病人的時間最好決定於照護的需要而不是照護的數目!

2. With the drivers defined, a bill of activities can be created.
由駕駛員(或 推動者)來設定,作業清單就可以被製作出來!

3. A bill of activities specifies the product, expected product quantity, activities, and amount of each activity expected to be consumed by each product.
作業清單能詳細的說明這個產品, 可能需要的數量,使用次數,和每一次可能所需的用量!