Terms for subject Accounting containing semi

English	German
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
semi-variable cost	gemischte Kosten
semi-variable cost	Mischkosten