TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

FUNGIBLE GOODS [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2007-05-23

English

Subject field(s)
  • Financial Accounting

French

Domaine(s)
  • Comptabilité générale
DEF

Biens qui se consomment par l'usage et qui peuvent êre remplacés par d'autres biens semblables.

OBS

Sont fongibles les choses considérées comme interchangeables, identiques les unes aux autres, non individualisées. Les méthodes d'évaluation des stocks fondées sur le flux des coûts n'ont leur application que dans le cas de biens fongibles.

Spanish

Campo(s) temático(s)
  • Contabilidad general
DEF

Bien que es intercambiable para efectos comerciales y cuyas propiedades son esencialmente idénticas.

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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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