C2 · 50 words
Management accounting in Spanish
Cost types, contribution, budgets and variances — the figures that are reported inwards.
El coste estándar sirve de referencia, no de dato: the standard cost is a reference, not a fact. That much reads straight across — and then la referencia goes somewhere English never follows it. In a warehouse or a shop it is the product code: esa referencia está agotada means that line, that item number, is out of stock, and a catalogue is a list of referencias. So tenemos ocho mil referencias is eight thousand product lines, not eight thousand citations. English needs reference for the citation, referee for the person who vouches for you, benchmark for the yardstick and SKU or item number for the thing on the shelf; Spanish keeps one word and lets the shelf explain itself.
The words
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Phrase (50)
la contabilidad de gestiónthe accounting done for the people inside, under no obligatory standardPhraseC2
La contabilidad de gestión no sigue una norma obligatoria.Management accounting follows no obligatory standard.
el coste directothe cost that can be booked to one thing without dividing it upPhraseC2
El coste directo se asigna sin repartir.A direct cost is assigned without being shared out.
el coste indirectothe cost that has to be divided up by some rulePhraseC2
El coste indirecto hay que repartirlo con un criterio.An indirect cost has to be shared out by some rule.
el coste fijothe cost that does not move when output movesPhraseC2
El coste fijo no cambia con la producción.A fixed cost does not change with output.
el coste variable unitariothe variable cost, which stays the same for each unit madePhraseC2
El coste variable unitario se mantiene por unidad.The unit variable cost stays the same per unit.
el coste semivariablethe cost with a fixed part and a part that moves with outputPhraseC2
El coste semivariable tiene una parte fija y otra variable.A semi-variable cost has a fixed part and a variable one.
el coste relevantethe cost that the decision actually changesPhraseC2
El coste relevante es el que cambia con la decisión.The relevant cost is the one that changes with the decision.
el coste hundidothe cost already spent, which the decision cannot changePhraseC2
El coste hundido no debe entrar en el cálculo.A sunk cost should not enter the calculation.
el coste de oportunidadthe earnings given up by choosing this rather than thatPhraseC2
El coste de oportunidad es lo que se deja de ganar.Opportunity cost is what is given up.
la sección de repartothe pool that collects costs before they are shared outPhraseC2
La sección de reparto recoge lo que luego se distribuye.The cost pool collects what is then distributed.
el objeto de costethe thing costs are gathered against: a product, a customerPhraseC2
El objeto de coste puede ser un producto o un cliente.A cost object can be a product or a customer.
la clave de repartothe rule by which shared costs are divided upPhraseC2
La clave de reparto decide más que el propio importe.The allocation rule decides more than the amount itself.
el coste completothe costing that shares out the indirect costs as wellPhraseC2
El coste completo reparte también lo indirecto.Full costing shares out the indirect costs as well.
el coste variable como basethe costing that stops at variable cost and shares nothing outPhraseC2
El coste variable como base evita repartos discutibles.Costing on a variable basis avoids arguable allocations.
el margen de contribuciónwhat a sale leaves once its own variable cost is paidPhraseC2
El margen de contribución cubre primero los fijos.Contribution covers the fixed costs first.
el umbral de rentabilidadthe point at which contribution has covered the fixed costsPhraseC2
El umbral de rentabilidad está en doce mil unidades.The break-even point is at twelve thousand units.
el apalancamiento operativothe multiplying effect that fixed costs have on profitPhraseC2
El apalancamiento operativo crece con los costes fijos.Operating leverage grows with the fixed costs.
el escandallo de productothe worked-out cost of one product, item by itemPhraseC2
El escandallo de producto se revisa cada temporada.The product costing is revised every season.
el coste estándarthe cost planned in advance, held up as a yardstickPhraseC2
El coste estándar sirve de referencia, no de dato.The standard cost serves as a reference, not as a fact.
la desviación en preciothe variance that comes from paying more or less than plannedPhraseC2
La desviación en precio depende de compras.The price variance belongs to purchasing.
la desviación en consumothe variance that comes from using more or less than plannedPhraseC2
La desviación en consumo depende de producción.The usage variance belongs to production.
la desviación en actividadthe variance that comes from not filling the capacityPhraseC2
La desviación en actividad aparece al no cubrir la capacidad.The activity variance appears when capacity is not filled.
el análisis de desviacionesthe working out of where the variances came fromPhraseC2
El análisis de desviaciones busca la causa, no al culpable.Variance analysis looks for the cause, not for the culprit.
el presupuesto por objetivosthe budget built from the targets that were agreedPhraseC2
El presupuesto por objetivos se cierra en noviembre.The budget by objectives is closed in November.
el presupuesto flexiblethe budget that is restated at the volume actually reachedPhraseC2
El presupuesto flexible se ajusta al volumen real.The flexible budget is adjusted to the actual volume.
el presupuesto base cerothe budget that makes every line be argued for againPhraseC2
El presupuesto base cero obliga a justificarlo todo de nuevo.Zero-based budgeting makes everything be justified afresh.
la previsión deslizantethe forecast that keeps rolling the same window forwardPhraseC2
La previsión deslizante mira siempre doce meses adelante.The rolling forecast always looks twelve months ahead.
el cierre mensualthe monthly close, done inside the first working weekPhraseC2
El cierre mensual está listo el quinto día hábil.The monthly close is ready on the fifth working day.
el informe de gestión internothe internal report, which fits on two pagesPhraseC2
El informe de gestión interno cabe en dos páginas.The internal management report fits on two pages.
el panel de indicadores de gestiónthe dashboard of measures, kept to a dozenPhraseC2
El panel de indicadores de gestión muestra doce cifras, no cien.The management dashboard shows twelve figures, not a hundred.
la señal temprana de desviaciónthe early sign that something is driftingPhraseC2
La señal temprana de desviación avisa antes que la cuenta de resultados.The early warning of a variance comes before the income statement does.
el indicador de resultadothe measure that confirms afterwards what already happenedPhraseC2
El indicador de resultado confirma lo que ya pasó.The outcome measure confirms what has already happened.
la rentabilidad por clientethe profitability worked out one customer at a timePhraseC2
La rentabilidad por cliente descubre a los que cuestan dinero.Profitability by customer uncovers the ones who cost money.
el coste de servirthe cost of serving a customer, which varies more than the pricePhraseC2
El coste de servir varía más que el precio.The cost to serve varies more than the price does.
el reparto por actividadesthe sharing out of costs by the work that actually causes themPhraseC2
El reparto por actividades sigue lo que realmente consume recursos.Activity-based allocation follows what really consumes resources.
el inductor de costethe thing whose number drives the cost up, not the money valuePhraseC2
El inductor de coste es el número de pedidos, no el importe.The cost driver is the number of orders, not the amount.
el precio de transferencia internothe price one division charges another inside the same companyPhraseC2
El precio de transferencia interno enfrenta a dos divisiones.The internal transfer price sets two divisions against each other.
el centro de beneficiothe unit answerable for its revenue and its spendingPhraseC2
El centro de beneficio responde de ingresos y gastos.A profit centre answers for revenue and spending.
el centro de inversiónthe unit answerable for the capital tied up in it as wellPhraseC2
El centro de inversión responde también del capital empleado.An investment centre answers for the capital employed as well.
el rendimiento sobre el capital empleadothe return measured against the capital a unit has been givenPhraseC2
El rendimiento sobre el capital empleado compara divisiones distintas.Return on capital employed compares unlike divisions.
el valor económico añadidothe profit left once the cost of the capital is deducted tooPhraseC2
El valor económico añadido descuenta el coste del capital.Economic value added deducts the cost of capital.
el coste medio ponderado del capitalthe blended cost of the money, debt and equity togetherPhraseC2
El coste medio ponderado del capital sirve de umbral.The weighted average cost of capital serves as a threshold.
el flujo de caja librethe cash left over once the business has paid for itselfPhraseC2
El flujo de caja libre es lo que queda para el capital.Free cash flow is what is left over for the providers of capital.
el valor actual netothe present value of the whole stream, minus what it costsPhraseC2
El valor actual neto decide si la inversión merece la pena.Net present value decides whether the investment is worth it.
la tasa interna de retornothe rate at which that present value comes out at zeroPhraseC2
La tasa interna de retorno engaña con flujos que cambian de signo.The internal rate of return misleads when the flows change sign.
el periodo de recuperaciónthe time it takes to get the money backPhraseC2
El periodo de recuperación ignora lo que pasa después.The payback period ignores what happens afterwards.
el análisis de sensibilidadthe testing of one assumption at a timePhraseC2
El análisis de sensibilidad mueve una variable cada vez.Sensitivity analysis moves one variable at a time.
el escenario pesimistathe case worked out on the unfavourable assumptionsPhraseC2
El escenario pesimista se calcula antes de firmar.The pessimistic case is worked out before anything is signed.
la decisión de fabricar o comprarthe choice between making it and buying it inPhraseC2
La decisión de fabricar o comprar solo mira costes relevantes.The make-or-buy decision looks only at relevant costs.
el cuello de botella de capacidadthe capacity that is tightest, and therefore sets the planPhraseC2
El cuello de botella de capacidad manda en toda la planificación.The capacity bottleneck rules the whole plan.
This list belongs to Money, finance and economy — 16 lists and 800 words that can also be practised as a whole.
Practise this list
From these 50 words, as many per round as you like — up to all of them: first what is due today, then new ones. First you choose, then you fill the gap, then you write it yourself. Mistakes come back again shortly.