| English | Spanish |
| ABC code for carrying cost classification | código ABC por rotación (A classifier that names categories in an ABC classification that ranks discrete categories of items according to their carrying cost) |
| Accelerated Cost Recovery System | Sistema acelerado de recuperación de costes (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) |
| accrued cost | costo acumulado (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) |
| accrued cost | coste acumulado (A transaction that is recorded in a profit and loss account by an expense transaction) |
| accumulated cost | coste acumulado (The costs of inventory, overhead, materials, labor, and services that aggregate into one total cost) |
| actual cost | coste real (The definite cost incurred in the performance of an activity) |
| actual cost of work performed | costo real del trabajo realizado (The actual costs incurred for work already performed by a resource on a task, up to the project status date or today's date) |
| adjusted cost | coste actualizado (The cost of goods that have been updated with changes in the original purchase prices of the goods) |
| average cost period | periodo coste medio (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) |
| baseline cost | costo de línea base (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) |
| budgeted cost of work performed | costo presupuestado del trabajo realizado (The earned value field that indicates how much of the task's budget should have been spent, given the actual duration of the task) |
| budgeted cost of work scheduled | costo presupuestado del trabajo programado (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) |
| capitalization of cost | capitalización del coste (The temporary treatment of the costs of hours, items, and expenses as capital until the revenue is posted) |
| carrying cost | rotación (The cost of retaining inventory, whether raw materials, components, or finished goods. Carrying cost typically is expressed as a percentage of inventory value per year or other time period) |
| committed cost | gasto comprometido (A commitment made by a legal entity to incur a cost when a future obligation comes due) |
| cost accounting | contabilidad de costes (The branch of accounting concerned with identifying and evaluating the cost of producing a product) |
| cost accounting | contabilidad de costos (The branch of accounting concerned with identifying and evaluating the cost of producing a product) |
| cost accumulation method | método de acumulación de costes (The method used to classify and allocate transformation costs) |
| cost adjustment amount | importe coste ajustado (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) |
| cost basis | base de costo (The purchase price of an asset, including freight, tax, and other expenses, less any adjustments, such as Section 179 Expense Deduction and salvage value) |
| cost center | centro de costo (An operating unit whose managers are accountable for budgeted and actual expenditures) |
| cost center | centro de coste (An operating unit whose managers are accountable for budgeted and actual expenditures) |
| Cost Increase | Aumento del coste (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) |
| cost line | línea de coste (The part of a cost template that specifies one or more categories that form the basis of a cost estimate) |
| cost of goods sold | coste de bienes vendidos (An accounting category used to sum the financial consequences of manufacturing products and carrying inventory) |
| Cost of Goods Sold account | cuenta Costo de productos vendidos (An account that tracks the cost of goods, materials, or services entered into inventory and sold) |
| cost per click | costo por clic (The amount an advertiser's account is charged each time the advertiser's ad is clicked by a search user or site visitor) |
| cost performance index | índice de rendimiento de costos (The ratio of budgeted costs of work performed to actual costs of work performed [BCWP/ACWP]. The cumulative CPI [sum of the BCWP for all tasks divided by the sum of the ACWP for all tasks] can be used to predict whether a project will go over budget) |
| cost-plus job | trabajo según costo más margen (A job for which a customer is charged actual costs plus a profit margin) |
| cost project | proyecto de coste (An internal project for which costs of hours, expenses, and items can be registered, but not capitalized) |
| cost rate table | tabla de tasa de costo (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) |
| cost resource | recurso de costo (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) |
| cost template | plantilla de coste (A method for applying estimates on fixed-price projects and investment projects) |
| cost variance | desviación de coste (The difference between an expected cost and an actual cost) |
| current cost | coste actual (The most recent price of a product or service) |
| estimated cost | coste estimado (The approximate cost incurred in the performance of an activity) |
| exact cost reversing | reversión coste exacto (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) |
| fixed cost | costo fijo (A cost that does not vary with changes in product delivery throughput or output) |
| fixed cost | coste fijo (A cost that does not vary with changes in product delivery throughput or output) |
| indirect cost | costo indirecto (A cost that is not directly attributed to the production of an item or the performance of a service) |
| indirect cost | coste indirecto (A cost that is not directly attributed to the production of an item or the performance of a service) |
| intangible cost | coste intangible (A cost that cannot be physically measured, such as the cost of poor quality) |
| job cost invoice | factura de costos de trabajo (An invoice that includes time and materials, that is, expenses and items, that have been charged to a job) |
| least-cost routing | enrutamiento de menor costo (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) |
| low-cost asset | activo de bajo coste (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) |
| Modified Accelerated Cost Recovery System | Sistema acelerado de recuperación de costes modificado (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) |
| per-use cost | costo por uso (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) |
| planned cost | costo planeado (The latest cost of tasks, resources, assignments, and the entire project, which Project displays in the Cost field as cost or total cost) |
| remaining cost | costo restante (The estimated cost that is yet to be incurred for a task, resource, or assignment) |
| replacement cost | coste de sustitución (The current cost of replacing an existing asset with a similar asset with equivalent operational capability) |
| second element cost | coste de elementos adicionales (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) |
| standard cost price | precio de coste estándar (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) |
| variable cost | costo variable (A cost that varies based on production or sales volume) |
| variable cost | coste variable (A cost that varies based on production or sales volume) |
