Terms for subject Accounting containing a

English	Italian
end of a financial period	fine di esercizio
financial assets and liabilities vis-à-vis the rest of the world,other than the official reserves	attività e passività nei confronti del resto del mondo diverse dalle riserve ufficiali
gain on disposal of investment not held on a long-term basis	plusvalenze su realizzo valori mobiliari di investimento
income from investment in and loans to undertaking in which the business has a participating interest or joint ventures	proventi da partecipazioni
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.	principio del valore inferiore
recording on a cash basis	registrazione secondo il principio di cassa
securities issued at a discount/premium	titoli emessi sopra o sotto la pari
to strike a balance	determinare il saldo di un conto