| Subject | English | German |
| econ. | average cost method of inventory valuation | Bewertungsverfahren der Produktionsvorräte auf der Grundlage der Durchschnittskosten (auf betriebsinterner Basis) |
| econ. | cost or market whichever is lower method of inventory valuation | Bewertungsverfahren der Produktionsvorräte auf Basis des Prinzips der niedrigsten Bewertung (Selbstkosten oder Marktpreis) |
| comp., MS | FIFO inventory valuation method | FIFO-Methode (A method of inventory valuation in which inventory is assumed for accounting purposes to move in the order it was received, regardless of its actual physical movement) |
| comp., MS | first out inventory valuation method | FIFO-Methode (A method of inventory valuation in which inventory is assumed for accounting purposes to move in the order it was received, regardless of its actual physical movement) |
| econ. | inventory method | Bestandhaltungsverfahren |
| stat., agric. | inventory method | Inventurmethode |
| econ. | inventory method | Lagerhaltungsmethode |
| comp., MS | last in, first out inventory valuation method | LIFO-Methode (An inventory valuation method in which inventory that is received most recently is considered sold or used first for accounting purposes) |
| comp., MS | LIFO inventory valuation method | LIFO-Methode (An inventory valuation method in which inventory that is received most recently is considered sold or used first for accounting purposes) |
| econ., market., account. | perpetual inventory method | Kumulationsmethode |
| econ. | perpetual inventory method | Perpetual-Inventory-Methode |
| account. | standard cost method of inventory | Bewertungsmethode der Fertigerzeugnisse im Lager auf Normativkostenbasis |