| Spanish | English |
| base de costo | cost basis (The purchase price of an asset, including freight, tax, and other expenses, less any adjustments, such as Section 179 Expense Deduction and salvage value) |
| 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) |
| 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 estimado | estimated cost (The approximate cost incurred in the performance of an activity) |
| 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 variable | variable cost (A cost that varies based on production or sales volume) |
| costo acumulado | accrued cost (The accumulated value of costs recognized from invoicing a job. The accrued cost is posted to an accrued expense liability account in the balance sheet) |
| costo de línea base | baseline cost (The original project, resource, and assignment cost as shown in the baseline plan. The baseline cost is a snapshot of the cost at the time when the baseline plan was saved) |
| costo 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) |
| 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 planeado | planned cost (The latest cost of tasks, resources, assignments, and the entire project, which Project displays in the Cost field as cost or total cost) |
| costo por clic | cost per click (The amount an advertiser's account is charged each time the advertiser's ad is clicked by a search user or site visitor) |
| costo por uso | per-use cost (A set fee for the use of a resource that can be in place of, or in addition to, a variable. For work resources, a per-use cost accrues each time that the resource is used. For material resources, a per-use cost is accrued only once) |
| costo presupuestado al finalizar | budget at completion (The original project, resource, and assignment cost as shown in the baseline plan. The baseline cost is a snapshot of the cost at the time when the baseline plan was saved) |
| costo presupuestado del trabajo programado | budgeted cost of work scheduled (The earned value field that shows how much of the budget should have been spent, in view of the baseline cost of the task, assignment, or resource. BCWS is calculated as the cumulative timephased baseline costs up to the status date or today's date) |
| costo presupuestado del trabajo realizado | budgeted cost of work performed (The earned value field that indicates how much of the task's budget should have been spent, given the actual duration of the task) |
| costo real del trabajo realizado | actual cost of work performed (The actual costs incurred for work already performed by a resource on a task, up to the project status date or today's date) |
| costo restante | remaining cost (The estimated cost that is yet to be incurred for a task, resource, or assignment) |
| 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) |
| enrutamiento de menor costo | least-cost routing (A process that performs reverse number lookup on one-number calls and then routes the call over an IP connection to the public switched telephone network (PSTN) gateway that is nearest to the location of the destination phone number) |
| factura de costos de trabajo | job cost invoice (An invoice that includes time and materials, that is, expenses and items, that have been charged to a job) |
| 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) |
| 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) |
| proyecto de coste | cost project (An internal project for which costs of hours, expenses, and items can be registered, but not capitalized) |
| recurso de costo | cost resource (A resource that doesn't depend on the amount of work on a task or the duration of a task, such as airfare or lodging) |
| tabla de tasa de costo | cost rate table (A collection of information about a resource's rates, including the standard rate, overtime rate, any per-use cost, and the date when the pay rate takes effect. You can establish up to five different cost rate tables for each resource) |
| trabajo según costo fijo | fixed fee job (A type of project in which the customer pays a predetermined amount for the entire project) |
| trabajo según costo más margen | cost-plus job (A job for which a customer is charged actual costs plus a profit margin) |
