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Terms for subject Accounting containing of ... a | all forms | exact matches only | in specified order only
EnglishGerman
direct costs of a cost objectEinzelkosten eines Kalkulationsobjektes
end of a financial periodEnde des Geschäftsjahres
financial assets and liabilities vis-à-vis the rest of the world,other than the official reservesForderungen und Verbindlichkeiten gegenüber der Übrigen Welt
gain on disposal of investment not held on a long-term basisErträge aus dem Abgang von Vermögensgegenständen
indirect costs of a cost objectGemeinkosten eines Kostenträgers
present value of a defined benefit obligationBarwert 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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