Terms for subject Accounting containing Higher

English	German
high-low method	Extremwertmethode
high-risk area	mit hohem Risiko behafteter Bereich
high-risk transaction	mit hohem Risiko behafteter Vorgang
high value transaction	Vorgang mit hohem Wert
Raw materials,semi-finished and finished products,as well as merchandise,shall be valued at a maximum of the acquisition or manufacturing cost.If the cost is higher than the market value generally applicable on the date of the balance sheet,then such market value shall be determinative.	Niederstwertprinzip