| Subject | Spanish | English |
| comp., MS | asiento contable del subdiario contable | subledger journal account entry (An account entry in a subledger journal account) |
| econ. | asiento contable sin cuadrar | unbalanced entry accounting |
| market., transp. | centralización contable de las estaciones | centralised station accountancy |
| polit., account., agric. | Comité comunitario de la red de información contable agrícola | Community Committee on the Farm Accountancy Data Network |
| polit., agric. | Comité comunitario de la red de información contable agrícola RICA | Community Committee for the Farm Accountancy Data Network |
| comp., MS | compromiso contable asumido | commitment accounting (A practice of recording the financial consequences of budget fund reservation accounting events in pre-encumbrance and encumbrance journal accounts for financial and management reporting and analysis) |
| fin. | contable adjunto | assistant accountant |
| fin., econ. | contable adjunto | deputy accounting officer |
| fin. | contable adjunto | assistant accounting officer |
| fin. | contable subordinado | assistant accounting officer |
| fin. | contable subordinado | assistant accountant |
| market. | cuaderno contable de explotación agraria | trading account |
| market. | cuaderno contable de explotación agraria | operating account |
| law, fin. | depreciación del valor contable de la participación | writing down the book value of the holding |
| fin. | documento contable de valor probatorio equivalente | accounting document of equivalent probative value |
| IMF. | estado contable equilibrado | balancing statement |
| fin. | estructura contable descentralizada | decentralized account structure |
| IT, dat.proc. | gestión contable de la explotación | accounting management |
| comp., MS | Implementación de un sistema contable y financiero | Finance and Accounting System Implementation (A template that outlines the steps needed to implement a finance and accounting system. It assumes an existing system or process is in place and a new system will be replacing it. It also assumes that the new application software system has already been chosen) |
| econ. | ingreso medio sobre el valor contable de la inversión | average income on book value of an investment |
| gen. | inventario contable de una zona de balance de materiales | book inventory of a material balance area |
| energ.ind., nucl.phys. | inventario contable final | ending book inventory |
| econ., account. | marco contable que cubre el conjunto del sistema económico | accounting framework covering the entire economic system |
| IT | máquina contable automática | automatic accounting machine |
| market., commun. | método contable aplicable para la preparación de las cuentas | accounting method used in the preparation of the accounts |
| gen. | método contable de consignación | accounting policy on income recognition |
| fin. | método contable de la adquisición | purchase accounting method |
| comp., MS | método contable en valores de caja | cash basis accounting (An accounting method that recognizes revenues when they are received and expenses when they are paid) |
| comp., MS | método contable en valores devengados | accrual basis accounting (An accounting method that recognizes revenues when they are earned and expenses when they are incurred, regardless of when they are received or paid) |
| fin. | método contable mixto | hybrid accounting method |
| fin., industr. | norma contable internacional | International Accounting Standard |
| account., fin. | periodo contable imputable | chargeable accounting period |
| fin. | plan contable armonizado | uniform system of accounts |
| fin. | plan contable general | general accounting system |
| IMF. | principio contable del valor razonable | fair value accounting |
| account., polit., agric. | Red de Información Contable Agrícola | Farm Accountancy Data Network |
| econ. | Red de Información Contable Agrícola | farm accountancy data network |
| IMF. | remoción contable de deuda | debt defeasance |
| IMF. | remoción contable de deuda | defeasance |
| fin. | riesgo por conversión contable de monedas | currency translation exposure |
| fin. | riesgo por traducción contable de monedas | currency translation exposure |
| commun. | sistema contable de mensajes automáticos | automatic message accounting system |
| commun. | sistema contable de mensajes automáticos | AMA system |
| tech. | sistema contable de recursos humanos del programa de ayuda en materia de seguridad | security Assistance Manpower Accounting System |
| fin. | sistema contable en línea | on-line accounting system |
| tax., account. | sistema contable excluido el IVA deducible | accounting system using values excluding deductible VAT |
| fin. | sistema contable financiero | financial accounting system |
| fin. | tratamiento contable de las ganancias y pérdidas cambiarias | accounting treatment of exchange gains and losses |
| fin., account. | técnica contable para el cálculo de los fondos | accounting technique for the calculation of own funds |
| fin. | valor contable bruto | gross book value |
| fin. | valor contable de las existencias | book value of stocks |
| account. | valor contable neto | net accounting value |
| fin. | valor contable reducido | written down value |