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Accounting
containing
cost of
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all forms
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exact matches only
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in specified order only
English
French
booked to standard
cost of
sales at the time of shipment
sont comptabilisés en qualité de couts de revenu au moment de l'expedition
costs of
management
frais d'administration
principle of cost-effectiveness
principe de rapport coût/efficacité
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.
principe de la valeur minimum
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