| Spanish | English |
| activo de bajo coste | low-cost asset (In Australia, a depreciating asset that costs less than $1,000 (after GST credits or adjustments) as of the end of the income year when an organization starts to use it or when it is installed and ready for use for a taxable purpose) |
| Aumento del coste | Cost Increase (A calculated field that subtracts the total budgeted cost from the total actual cost and then divides that value by the total budgeted cost. This value is then multiplied by 100) |
| capitalización del coste | capitalization of cost (The temporary treatment of the costs of hours, items, and expenses as capital until the revenue is posted) |
| centro de coste | cost center (An operating unit whose managers are accountable for budgeted and actual expenditures) |
| centro de costo | cost center (An operating unit whose managers are accountable for budgeted and actual expenditures) |
| contabilidad de costes | cost accounting (The branch of accounting concerned with identifying and evaluating the cost of producing a product) |
| contabilización previa de los costes | backflush costing (An accounting method that flows product and production costs to cost of goods sold accounts during an accounting period and that backflushes those costs to raw material and finished goods accounts for products not sold at the close of the accounting period) |
| 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) |
| costo fijo | fixed cost (A cost that does not vary with changes in product delivery throughput or output) |
| costo indirecto | indirect cost (A cost that is not directly attributed to the production of an item or the performance of a service) |
| costo variable | variable cost (A cost that varies based on production or sales volume) |
| cuenta Costo de productos vendidos | COGS account (An account that tracks the cost of goods, materials, or services entered into inventory and sold) |
| cuenta Costo de productos vendidos | Cost of Goods Sold account (An account that tracks the cost of goods, materials, or services entered into inventory and sold) |
| desviación de coste | cost variance (The difference between an expected cost and an actual cost) |
| gestión de costes | costing (The process of calculating, assigning, and allocating the cost of economic resources acquired, produced, or delivered by an organization) |
| gestión de costes de órdenes de producción | job order costing (A costing method that uses production orders to assign incurred production costs to specific jobs) |
| 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) |
| línea de coste | cost line (The part of a cost template that specifies one or more categories that form the basis of a cost estimate) |
| método de acumulación de costes | cost accumulation method (The method used to classify and allocate transformation costs) |
| 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) |
| plantilla de coste | cost template (A method for applying estimates on fixed-price projects and investment projects) |
| 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) |
| proyecto de coste | cost project (An internal project for which costs of hours, expenses, and items can be registered, but not capitalized) |
| regla de reconocimiento de ingresos y costes | recognition accounting rule (An accounting rule that prescribes the recognition of revenue and expenditure in accounts and on financial statements) |
| 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) |
| Sistema acelerado de recuperación de costes | Accelerated Cost Recovery System (A system of depreciation that assigns depreciation methods to different classes of assets. Created by the Economic Recovery Tax Act of 1981 for U.S. tax purposes and modified by the Tax Reform Act of 1986) |
| Sistema acelerado de recuperación de costes modificado | Modified Accelerated Cost Recovery System (A method of accelerated depreciation permitted by tax codes that classifies depreciable assets into one of several recovery periods, each of which has a designated pattern of allowable depreciation) |
| trabajo según costo fijo | fixed fee job (A type of project in which the customer pays a predetermined amount for the entire project) |
