| French | English |
| Augmentation des coûts | 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) |
| capitalisation des coûts | capitalization of cost (The temporary treatment of the costs of hours, items, and expenses as capital until the revenue is posted) |
| centre de coût | cost center (An operating unit whose managers are accountable for budgeted and actual expenditures) |
| centre de coûts | cost center (An operating unit whose managers are accountable for budgeted and actual expenditures) |
| code ABC du coût de stockage | ABC code for carrying cost classification (A classifier that names categories in an ABC classification that ranks discrete categories of items according to their carrying cost) |
| comptes de rebut de coût des marchandises vendues | Scrap COGS Account Reversal (A field in the RMA Type Maintenance window that indicates which account will be used as the Scrap account when the Scrap COGS Override option is set. If this field is selected, the COGS account is selected and the originating document account will be used. If the flag is not selected, the Scrap account from the RMA type will be used) |
| coût actuel | current cost (The most recent price of a product or service) |
| coût ajusté | adjusted cost (The cost of goods that have been updated with changes in the original purchase prices of the goods) |
| Coût Budgétisé du Travail Effectué | 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) |
| Coût Budgétisé du Travail Prévu | 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) |
| coût cumulé | accumulated cost (The costs of inventory, overhead, materials, labor, and services that aggregate into one total cost) |
| coût de contrepassation identique | 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) |
| coût de remplacement | replacement cost (The current cost of replacing an existing asset with a similar asset with equivalent operational capability) |
| coût de revient par commande | job order costing (A costing method that uses production orders to assign incurred production costs to specific jobs) |
| coût de référence | 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) |
| coût de stockage | carrying cost (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) |
| coût des marchandises vendues | cost of goods sold (An accounting category used to sum the financial consequences of manufacturing products and carrying inventory) |
| coût engagé | committed cost (A commitment made by a legal entity to incur a cost when a future obligation comes due) |
| coût estimé | estimated cost (The approximate cost incurred in the performance of an activity) |
| coût fixe | fixed cost (A cost that does not vary with changes in product delivery throughput or output) |
| coût indirect | indirect cost (A cost that is not directly attributed to the production of an item or the performance of a service) |
| coût intangible | intangible cost (A cost that cannot be physically measured, such as the cost of poor quality) |
| coût par 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) |
| coût par utilisation | 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) |
| coût prévu | 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) |
| coût restant | remaining cost (The estimated cost that is yet to be incurred for a task, resource, or assignment) |
| coût réel | actual cost (The cost of an item as recorded on the purchase receipt) |
| coût réel du travail effectué | 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) |
| coût variable | variable cost (A cost that varies based on production or sales volume) |
| coûts accumulés | 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) |
| coûts cumulés | 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) |
| cumul des coûts de niveau simple | single-level cost roll-up (A process in which costs for the components of a bill of material are rolled up to the bill of material) |
| enregistrement propriétaire du coût | cost owner (The record to which the cost transaction for the line item belongs) |
| immobilisation à faible coût | 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) |
| indice de performance des coûts | cost performance index (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) |
| inversion de même coût | 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) |
| ligne de coût | cost line (The part of a cost template that specifies one or more categories that form the basis of a cost estimate) |
| modèle de coût | cost template (A method for applying estimates on fixed-price projects and investment projects) |
| montant d'ajustement des coûts | 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) |
| méthode de formation des coûts | cost accumulation method (The method used to classify and allocate transformation costs) |
| méthode de recouvrement accéléré des coûts | 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) |
| Méthode de recouvrement des coûts accélérée | 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) |
| méthode modifiée de recouvrement accéléré des coûts | 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) |
| projet de coût | cost project (An internal project for which costs of hours, expenses, and items can be registered, but not capitalized) |
| période de coût moyen | 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) |
| ressource de type Coût | 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) |
| routage à moindre coût | 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) |
| système d'amortissement accéléré des coûts | 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) |
| table des taux de coûts | 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) |
| écart de coût | cost variance (The difference between an expected cost and an actual cost) |
| élément de coût secondaire | 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) |
| évaluation des coûts | costing (The process of calculating, assigning, and allocating the cost of economic resources acquired, produced, or delivered by an organization) |
| évaluer les coûts | costed (To calculate, assign, and allocate the cost of economic resources acquired, produced, or delivered by an organization) |
