| Subject | English | German |
| account. | actuarial valuation method | versicherungsmathematische Bewertungsmethode |
| econ. | average cost method of inventory valuation | Bewertungsverfahren der Produktionsvorräte auf der Grundlage der Durchschnittskosten (auf betriebsinterner Basis) |
| fin. | common method of valuation | einheitliche Bewertungsmethode |
| econ. | cost or market whichever is lower method of inventory valuation | Bewertungsverfahren der Produktionsvorräte auf Basis des Prinzips der niedrigsten Bewertung (Selbstkosten oder Marktpreis) |
| cust. | customs valuation method | Verfahren zur Festsetzung des Zollwertes |
| cust. | customs valuation method | Methode der Wertverzahlung |
| 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) |
| 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) |
| EU., cust. | method of customs valuation based on the transaction value | Zollwertbestimmung auf der Grundlage des Transaktionswerts |
| busin., labor.org., account. | method of valuation | Bewertungsmethode |
| interntl.trade. | method of valuation for duty purposes | Verfahren für die Zollwertermittlung |
| gen. | methods of customs valuation | Verfahren zur Festsetzung des Zollwerts |
| interntl.trade. | sequential application of valuation methods | Reihenfolge der Anwendung der Bewertungsmethoden |
| fin. | valuation by the replacement value method | Bewertung auf der Grundlage des Wiederbeschaffungswertes |
| busin., labor.org., account. | valuation method | Bewertungsmethode |
| econ., R&D. | valuation method | Bewertungsverfahren |
| gen. | valuation method | Bewertungsmodell |
| law | valuation method | Beurteilungsverfahren |