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Accounting
containing
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English
German
direct costs
of a
cost object
Einzelkosten eines Kalkulationsobjektes
end
of a
financial period
Ende des Geschäftsjahres
financial assets and liabilities vis-à-vis the rest of the world,other than the official reserves
Forderungen und Verbindlichkeiten gegenüber der Übrigen Welt
gain on disposal of investment not held on a long-term basis
Erträge aus dem Abgang von Vermögensgegenständen
indirect costs
of a
cost object
Gemeinkosten eines Kostenträgers
present value
of a
defined benefit obligation
Barwert einer leistungsorientierten Verpflichtung
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
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