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cost of inventory

German translation: Anschaffungs- und Herstellungskosten der Vorräte

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)

English term or phrase:	cost of inventory
German translation:	Anschaffungs- und Herstellungskosten der Vorräte
Entered by:	Alexandra Bühler

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10:55 Sep 14, 2003

English to German translations [PRO]
Bus/Financial - Accounting / Bilanz

English term or phrase: cost of inventory

Inventory is valued at the lower of cost or market and is written down for estimated obsolescence or unmarketable inventory in an amount equal to the difference between the **cost of inventory** and the estimated market value (expected selling price less customary gross margin) based on assumptions about future demand and market conditions

Alexandra Bühler KudoZ activity Questions: 3968 (10 open) (5 without valid answers) (5 closed without grading) Answers: 782 Germany
Local time: 02:06

Anschaffungs- und Herstellungskosten der Vorräte

Explanation:
Leider hast du nicht angegeben, welche Bilanzierungsrichtlinien hier maßgeblich sind - in IAS 2.37 heißt es:

EN
"The financial statements should disclose either:
(a) the cost of inventories..."

DE
"Im Abschluss sind weiterhin anzugeben:
(a) die Anschaffungs- und Herstellungskosten der Vorräte,..."

HTH - Ralf