This glossary contains definitions and translations of common accounting and cost management terms. It is useful for accounting practitioners, business professionals, educators, and students who work in a bilingual environment and struggle with the translation of these terms and their definitions. Accounting terms often have multiple names and multiple translations, a situation that creates confusion among all users. In the preparation of this English-Spanish glossary, an effort has been made to translate common accounting and cost management terms from English to Spanish in terms that are commonly used in Spanish-speaking countries, avoiding terms that are particular to a single country or region.