| Spanish | English |
| coste actual | current cost (The most recent price of a product or service) |
| coste actualizado | adjusted cost (The cost of goods that have been updated with changes in the original purchase prices of the goods) |
| coste acumulado | accumulated cost (The costs of inventory, overhead, materials, labor, and services that aggregate into one total cost) |
| coste acumulado | accrued cost (A transaction that is recorded in a profit and loss account by an expense transaction) |
| coste de bienes vendidos | cost of goods sold (An accounting category used to sum the financial consequences of manufacturing products and carrying inventory) |
| coste de elementos adicionales | second element cost (The capital expenditure on an asset that is incurred after an organization starts to hold it, such as cost of improving the assets in the pool) |
| coste de sustitución | replacement cost (The current cost of replacing an existing asset with a similar asset with equivalent operational capability) |
| coste estimado | estimated cost (The approximate cost incurred in the performance of an activity) |
| coste estimado al finalizar | estimate at completion (The expected total cost of a task or project, based on performance as of the status date. EAC is calculated as follows: EAC = ACWP + (BAC-BCWP)/CPI) |
| coste fijo | fixed cost (A cost that does not vary with changes in product delivery throughput or output) |
| coste indirecto | indirect cost (A cost that is not directly attributed to the production of an item or the performance of a service) |
| coste intangible | intangible cost (A cost that cannot be physically measured, such as the cost of poor quality) |
| coste real | actual cost (The definite cost incurred in the performance of an activity) |
| coste variable | variable cost (A cost that varies based on production or sales volume) |
| importe coste ajustado | cost adjustment amount (The sum of the differences between the original purchase price of the goods and the final price, which includes any additional item charges, revaluation, or rounding amounts) |
| periodo coste medio | average cost period (An interval of time that the program uses to calculate average costs of items that use the Average costing method. The program calculates an average cost for the ending date of each average cost period in which an inventory decrease takes place. This average cost is then applied to all inventory decreases with valuation dates in the average cost period) |
| precio de coste estándar | standard cost price (The normal or ideal cost that is used as a comparison to the actual cost. For manufactured items, standard cost price includes labor, materials, and overhead. For purchased items, standard cost price includes purchase price plus transportation and other fees) |
| reversión coste exacto | exact cost reversing (The reversal of an inventory transaction, using the same cost for the reversing transaction, for example a return order or a credit memo, as was used in the original transaction) |
