Terms for subject Accounting containing at

English	German
asset carried in the balance-sheet at its original value	weiterhin in der Bilanz zum Anschaffungswert ausweisen
employee labour input at constant compensation	Arbeitseinsatz der Arbeitnehmer zu konstanten Lohnsätzen
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
sales value at split-off method	Entkoppelungspunkt
sales value at split-off method	Aufschlüsselungsmethode nach dem Marktwert im Gabelungspunkt
securities issued at a discount/premium	mit einem Disagio/Agio begebene Wertpapiere