| English | Russian |
| ABC code carrying cost | ABC-код (затраты на хранение) |
| ABC code for carrying cost classification | ABC-код (A classifier that names categories in an ABC classification that ranks discrete categories of items according to their carrying cost; затраты на хранение) |
| Accelerated Cost Recovery System | ускоренная амортизация (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; ACRS) |
| accrued cost | начисленные затраты (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 | начисленные расходы (A transaction that is recorded in a profit and loss account by an expense transaction) |
| accumulated cost | накопленные затраты (The costs of inventory, overhead, materials, labor, and services that aggregate into one total cost) |
| actual cost | фактические затраты (The definite cost incurred in the performance of an activity) |
| actual cost of work performed | фактическая стоимость выполненных работ (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 | скорректированная себестоимость (The cost of goods that have been updated with changes in the original purchase prices of the goods) |
| average cost period | период расчёта средней себестоимости (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 | базовые затраты (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 | базовая стоимость выполненных работ (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 | базовая стоимость запланированных работ (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 | капитализация затрат (The temporary treatment of the costs of hours, items, and expenses as capital until the revenue is posted) |
| carrying cost | затраты на хранение (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 | подтверждённые затраты (A commitment made by a legal entity to incur a cost when a future obligation comes due) |
| cost accumulation method | метод накопления затрат (The method used to classify and allocate transformation costs) |
| cost adjustment amount | сумма дополнительных затрат (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 | первоначальная цена актива (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 | место возникновения затрат (An operating unit whose managers are accountable for budgeted and actual expenditures) |
| cost-effective | экономически эффективный (Alex_Odeychuk) |
| Cost Increase | повышение стоимости (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 | строка затрат (The part of a cost template that specifies one or more categories that form the basis of a cost estimate) |
| cost of goods sold | себестоимость проданных товаров (An accounting category used to sum the financial consequences of manufacturing products and carrying inventory) |
| cost performance index | индекс отклонения стоимости (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 project | проект "Затраты" (An internal project for which costs of hours, expenses, and items can be registered, but not capitalized) |
| cost rate table | таблица норм затрат (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. Rori) |
| cost resource | затратный ресурс (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 | шаблон затрат (A method for applying estimates on fixed-price projects and investment projects) |
| cost variance | отклонение стоимости (The difference between an expected cost and an actual cost) |
| current cost | текущая стоимость (The most recent price of a product or service) |
| estimated cost | оценочная стоимость (The approximate cost incurred in the performance of an activity) |
| exact cost reversing | точный возврат себестоимости (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) |
| indirect cost | косвенные затраты (A cost that is not directly attributed to the production of an item or the performance of a service) |
| intangible cost | нематериальные затраты (A cost that cannot be physically measured, such as the cost of poor quality) |
| Internet Freight Cost | Затраты на транспортировку при продаже через Интернет (SQL Server 2008 R2 Rori) |
| least-cost routing | маршрутизация по принципу наименьшей стоимости (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 | малоценные основные средства (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) |
| per-use cost | затраты на использование (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 | плановые затраты (The latest cost of tasks, resources, assignments, and the entire project, which Project displays in the Cost field as cost or total cost) |
| Print items reported as finished that were not cost accounted. | Печать принятых номенклатур, по которым не были рассчитаны издержки (Dynamics AX 2009 SP1 Rori) |
| remaining cost | оставшиеся затраты (The estimated cost that is yet to be incurred for a task, resource, or assignment) |
| second element cost | вторичные кап. вложения в ОС (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) |
| Source Currency Total Cost | итоговая себестоимость в исходной валюте (Dynamics NAV 2009 SP1 Rori) |
| standard cost price | стандартная себестоимость |
| total cost of ownership | совокупная стоимость владения (Specifically, the cost of owning, operating, and maintaining a single PC; more generally, the cost to businesses and organizations of setting up and maintaining complex and far-reaching networked computer systems. Total cost of ownership includes the up-front costs of hardware and software added to later costs of installation, personnel training, technical support, upgrades, and repairs. Industry initiatives designed to lower the total cost of ownership include centralized network management and administration, as well as hardware solutions in the form of network-based computers with or without local storage and expansion capability) |
