Terms for subject Accounting containing on a

English	French
accounting on a quantity basis	comptabilité matières
gain on disposal of investment not held on a long-term basis	produits nets sur cession de valeurs mobilières de placement
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.	principe de la valeur minimum
to record on a cash basis	comptabiliser en trésorerie
recording on a cash basis	enregistrement sur la base des règlements effectifs
which appears as a contra item on the liabilities side under the heading	rubrique qui trouve sa contrepartie au passif dans le poste