| English | French |
| ABC code for carrying cost classification | code ABC du coût de stockage (A classifier that names categories in an ABC classification that ranks discrete categories of items according to their carrying cost) |
| Accelerated Cost Recovery System | Méthode de recouvrement des coûts accélérée (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) |
| Accelerated Cost Recovery System | méthode de recouvrement accéléré des coûts (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 | coûts accumulés (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 | coûts cumulés (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 | charges à payer (A transaction that is recorded in a profit and loss account by an expense transaction) |
| accumulated cost | coût cumulé (The costs of inventory, overhead, materials, labor, and services that aggregate into one total cost) |
| actual cost | coût réel (The cost of an item as recorded on the purchase receipt) |
| actual cost of work performed | coût réel du travail effectué (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 | coût ajusté (The cost of goods that have been updated with changes in the original purchase prices of the goods) |
| average cost period | période de coût moyen (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 | coût de référence (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 | Coût Budgétisé du Travail Effectué (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 | Coût Budgétisé du Travail Prévu (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 | capitalisation des coûts (The temporary treatment of the costs of hours, items, and expenses as capital until the revenue is posted) |
| carrying cost | coût de stockage (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 | coût engagé (A commitment made by a legal entity to incur a cost when a future obligation comes due) |
| cost accounting | comptabilité analytique (The branch of accounting concerned with identifying and evaluating the cost of producing a product) |
| cost accounting | comptabilité analytique (The branch of accounting concerned with identifying and evaluating the cost of producing a product) |
| cost accumulation method | méthode de formation des coûts (The method used to classify and allocate transformation costs) |
| cost adjustment amount | montant d'ajustement des coûts (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 | montant investi (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 | centre de coût (An operating unit whose managers are accountable for budgeted and actual expenditures) |
| cost center | centre de coûts (An operating unit whose managers are accountable for budgeted and actual expenditures) |
| Cost Increase | Augmentation des coûts (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 | ligne de coût (The part of a cost template that specifies one or more categories that form the basis of a cost estimate) |
| cost of goods sold | coût des marchandises vendues (An accounting category used to sum the financial consequences of manufacturing products and carrying inventory) |
| cost owner | enregistrement propriétaire du coût (The record to which the cost transaction for the line item belongs) |
| cost per click | coût par 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 | indice de performance des coûts (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 | projet de coût (An internal project for which costs of hours, expenses, and items can be registered, but not capitalized) |
| cost rate table | table des taux de coûts (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 | ressource de type Coût (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 | modèle de coût (A method for applying estimates on fixed-price projects and investment projects) |
| cost variance | écart de coût (The difference between an expected cost and an actual cost) |
| current cost | coût actuel (The most recent price of a product or service) |
| estimated cost | coût estimé (The approximate cost incurred in the performance of an activity) |
| exact cost reversing | coût de contrepassation identique (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) |
| exact cost reversing | inversion de même coût (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 | coût fixe (A cost that does not vary with changes in product delivery throughput or output) |
| indirect cost | coût indirect (A cost that is not directly attributed to the production of an item or the performance of a service) |
| intangible cost | coût intangible (A cost that cannot be physically measured, such as the cost of poor quality) |
| least-cost routing | routage à moindre coût (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 | immobilisation à faible coût (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 | système d'amortissement accéléré des coûts (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) |
| Modified Accelerated Cost Recovery System | méthode modifiée de recouvrement accéléré des coûts (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 | coût par utilisation (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 | coût prévu (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 | coût restant (The estimated cost that is yet to be incurred for a task, resource, or assignment) |
| replacement cost | coût de remplacement (The current cost of replacing an existing asset with a similar asset with equivalent operational capability) |
| second element cost | élément de coût secondaire (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) |
| single-level cost roll-up | cumul des coûts de niveau simple (A process in which costs for the components of a bill of material are rolled up to the bill of material) |
| standard cost price | prix de revient standard (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 | coût variable (A cost that varies based on production or sales volume) |
