TERMIUM Plus®

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

COSTO SUSTITUCION [1 record]

Record 1 2012-02-15

English

Subject field(s)
  • Financial Accounting
  • Inventory and Material Management

French

Domaine(s)
  • Comptabilité générale
  • Gestion des stocks et du matériel
DEF

Dans le cas d'articles de stock détenus pour la vente, coût actuel d'acquisition ou de production d'articles identiques à ceux en stock, par opposition à leur coût historique.

Spanish

Campo(s) temático(s)
  • Contabilidad general
  • Gestión de existencias y materiales
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