Terms containing date of acquisition

Subject	English	German
account.	date of acquisition	Datum des Erwerbs
busin., labor.org., account.	rate ruling on the date of acquisition	am Tag der Anschaffung geltender Kurs
account.	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