| Subject | English | German |
| comp., MS | functional currency | funktionale Währung (The primary currency in which a company maintains its financial records. Typically the functional currency is the currency for the country/region where the company is located) |
| fin. | functional currency | gesetzliches Zahlungsmittel |
| account. | functional currency | funktionale Währung |
| comp., MS | functional currency unit | Einheit der funktionalen Währung (A currency unit of a country/region in which a primary legal entity locates its business activities and in which it generates most of its revenue and expenses) |