Terms for subject Accounting containing or

English	German
changes in classification of assets or liabilities other than monetisation/demonetisation of gold	Sonstige Neuzuordnungen
entertainment, literary or artistic originals	Urheberrechte
income from investment in and loans to undertaking in which the business has a participating interest or joint ventures	Erträge aus Beteiligungen
increase or decrease in finished goods and work in process	Erhöhung oder Verminderung des Bestands an fertigen und unfertigen Erzeugnissen
increase or decrease in finished goods and work in progress	Erhöhung oder Verminderung des Bestands an fertigen und unfertigen Erzeugnissen
profit or loss brought forward	Gewinnvortrag
profit or loss brought forward	Ergebnisvortrag
profit or loss on ordinary activities	Ergebnis der normalen Geschäftstätigkeit
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
risks resulting from fraud or error	aufgrund eventueller Betrugsfälle und Fehler bestehendes Risiko