Terms for subject Accounting containing A value

English	German
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