Terms for subject Accounting containing materials

English	Italian
booking of materials	contabilità delle scorte materiale
material by value	rilevante in termini di valore
material classes of transactions	categoria di operazioni rilevante
material effect	incidenza rilevante
material non-compliance	inosservanza rilevante
materials accounting	registrazione del materiale
materials and supplies	materie prime e prodotti intermedi
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