▶️ 80 términos contables comunes

Conocer los términos contables puede ayudarle a conocer el departamento financiero de una empresa. Trabajar con el equipo de contabilidad puede ser más fácil si está en otro departamento si conoce los términos básicos. Los términos del sector también pueden proporcionar una mejor comprensión del trabajo de un contable.

En este artículo, definimos los términos contables más comunes que puede ver en muchos campos.

Términos contables que hay que conocer

A continuación se enumeran algunos de los términos contables más comunes y sus definiciones:

Contable
Contables’ informe
Contabilidad
Cuentas por pagar
Periodo contable
Cuentas por cobrar
Devengos
Contabilidad de devengo
Gastos devengados
Asignación
Activos
Auditores
Balance de situación
Extractos bancarios
Valor contable
Elaboración de presupuestos
Entidad empresarial
Capital
Contabilidad de caja
Flujo de caja
Contabilidad pública
Plan de cuentas
Cerrar los libros
Coste de las mercancías vendidas
Crédito
Débito
Contabilidad departamental
Depreciación
Diversificación
Dividendos
Contabilidad por partida doble
Agente inscrito
Equidad
Gastos
Activo fijo
Coste fijo
Principios contables generalmente aceptados
Libro mayor
Márgenes brutos
Beneficios brutos
Método alto-bajo
Cuenta de resultados
Inflación
Insolvencia
Cuenta asegurada
Auditoría interna
Inventario
Factura
Anotación en el diario
El último en entrar, el primero en salir
Libro mayor
Pasivo
Liquidez
Principio de materialidad
Ingresos netos
Margen neto
Ingresos no operativos
Sobre el crédito
Gastos generales
Nómina
Valor actual
Beneficio
Cuenta de pérdidas y ganancias
Recibo
Conciliación
Fecha de publicación del informe
Beneficios retenidos
Retorno de la inversión
Ingresos
Contabilidad por partida única
Impuesto
Ganancias imponibles
Ingresos imponibles
Balance de comprobación
Facturación
Ingresos no devengados
Valor
Coste variable
Hoja de cálculo
Dar de baja

1. Contable

Un contable es una persona experta en el registro y la información de las transacciones financieras. Dependiendo de las necesidades de la empresa, se le pueden exigir certificaciones específicas como prueba de su experiencia.

Ejemplo: Una empresa contrata a un licenciado en contabilidad para documentar su actividad financiera.

Relacionado: 16 trabajos de contabilidad que pagan bien

2. Contables’ informe

Un informe contable es un documento financiero preparado por un contable independiente que incluye estados financieros, informes de revisión, informes de procedimientos acordados, informes de compilación e informes de atestación. Un informe contable no es el resultado de una auditoría.

Ejemplo: Una empresa revisa un informe de los contables para ayudar a determinar la salud financiera de la empresa.

3. Contabilidad

La contabilidad hace un seguimiento de los registros financieros de una empresa. También informa, analiza y resume la información financiera con fines fiscales, de inversión y otros fines oficiales.

Ejemplo: Una empresa inmobiliaria que utiliza la contabilidad para preparar los estados financieros para sus inversores.

Relacionado: ¿Qué es la contabilidad?

4. Cuentas por pagar

Las cuentas por pagar se componen de todos los gastos empresariales impagados. Es la deuda que tiene la empresa y se registra en el pasivo de su balance.

Ejemplo: Un restaurante recibe lechugas a crédito de su proveedor y se le factura el importe adeudado.

Relacionado: Cuentas por pagar: ¿Activo o pasivo?

5. Periodo contable

Un periodo contable se refiere a un periodo de tiempo reportado en un estado financiero.

Ejemplo: El resumen de los accionistas incluye los estados financieros trimestrales. Cubren tres meses de actividades financieras de la empresa.

Relacionado: ¿Qué es un periodo contable?

6. Cuentas por cobrar

Las cuentas por cobrar representan el dinero que otros deben a una empresa. Se registra en el activo del balance de la empresa y es una fuente de efectivo a corto plazo.

Ejemplo: Un proveedor de lechugas factura a un restaurante por los productos entregados.

Relacionado: ¿Cuál es la diferencia? Cuentas por cobrar vs. Documentos por cobrar

7. Acumulación

Un devengo es un gasto o ingreso que se ha producido pero que aún no se ha registrado.

Ejemplo: Los empleados de una compañía de seguros ganaron primas en 2020, pero no se pagarán hasta 2021.

Relacionado: ¿Qué son los devengos mensuales? Definición y ejemplos

8. Contabilidad por el principio de devengo

La contabilidad por el principio de devengo es el proceso de registrar las transacciones financieras cuando se producen y no cuando el comprador paga.

Ejemplo: Una empresa paga un impuesto sobre las ventas antes de recibir el dinero por una venta.

Relacionado: Contabilidad de devengo: Definición y ejemplos

9. Gastos devengados

Los gastos devengados describen un gasto empresarial que no se ha pagado. El método contable del devengo reconoce los gastos cuando se producen, no cuando se pagan.

Ejemplo: Una tienda de arte añade una entrega de bolígrafo y papel a sus existencias antes de pagar el envío.

Relacionado: ¿Qué son los gastos devengados? Definición y ejemplos

10. Asignación

La asignación es un término que representa el proceso de asignar fondos a diferentes cuentas o períodos.

Ejemplo: Un fabricante de ropa asigna una determinada cantidad de su presupuesto para publicidad a varios departamentos o divisiones.

Relacionado: Asignación de costes definida (con pasos)

11. Activo

Un activo es cualquier posesión de la empresa con valor monetario. Los activos pueden reducir los gastos, generar flujo de caja o mejorar las ventas. Entre los tipos de activos se encuentran los fijos, los corrientes, los líquidos y los prepagados. La liquidez significa la rapidez con la que una empresa puede convertir el activo en ingresos gastables sin perder valor. El activo más líquido es el efectivo, mientras que los terrenos son los menos líquidos.

Ejemplo: Una empresa considera sus equipos, existencias y anticipos de suministros como activos.

12. Auditores

Los auditores son profesionales que evalúan la situación financiera de una entidad examinando la exactitud de sus cuentas y registros financieros.

Ejemplo: Una empresa contrata a un auditor para que revise sus registros financieros y garantice su exactitud a los accionistas.

Relacionado: Aprenda a ser auditor

13. Balance

Un balance es un informe financiero que resume todos los activos (posesiones) de una empresa, los pasivos (deudas) y el patrimonio de los accionistas o propietarios. Sigue la ecuación: activo + pasivo + fondos propios. Es uno de los dos estados financieros más comunes que preparan los contables.

Ejemplo: Un fabricante puede utilizar un balance como estado financiero para mostrar el valor de la empresa.

14. Extracto bancario

Un extracto bancario es un informe periódico que un banco envía al titular de una cuenta mostrando el saldo mensual de la misma.

Ejemplo: Una empresa recibe cada mes un extracto bancario en el que se documentan los ingresos, las retiradas y el saldo de la cuenta.

15. Valor contable

El valor contable muestra el valor original de un activo menos su depreciación o pasivo acumulado. Muestra cómo pierde valor un activo.

Ejemplo: Una empresa tiene 100 millones de dólares en activos totales y 80 millones en pasivos totales. Por lo tanto, el valor contable de la empresa’es de 20 millones de dólares.

16. Elaboración de presupuestos

Elaborar un presupuesto implica crear y mantener un plan financiero para controlar el flujo de caja.

Ejemplo: Una empresa contrata a un contable para que elabore un presupuesto de gastos de viaje para que los vendedores conozcan sus límites de gasto.

Relacionado: Cómo elaborar un presupuesto anual para una empresa

17. Entidad comercial

La entidad empresarial se refiere a la estructura legal de un negocio. Las estructuras empresariales incluyen la asociación, la corporación S, la corporación C, la sociedad de responsabilidad limitada y el propietario único. Cada entidad jurídica tiene requisitos fiscales y legales distintos.

Ejemplo: Dos empresarios forman una sociedad, una entidad comercial con normas y reglamentos específicos.

18. Capital

El capital es un activo financiero o su valor, incluidos los bienes o el efectivo. El capital circulante, que se refiere al capital líquido de la empresa, se calcula restando el activo corriente del pasivo corriente.

Ejemplo: Una tienda de monogramas utiliza su capital circulante para pagar los gastos cotidianos o corrientes.

19. Contabilidad de caja

La contabilidad de caja es uno de los métodos más comunes de contabilidad empresarial. Dado que se centra en las transacciones en efectivo, no reconoce las cuentas por pagar o por cobrar.

Ejemplo: Una empresa paga en efectivo el material de oficina, registrándolo como un gasto empresarial y una reducción de su saldo de caja.

20. Flujo de caja

El flujo de caja es el gasto o los ingresos que una empresa espera generar a partir de sus actividades comerciales durante un periodo determinado. El flujo de caja neto se refiere a la suma de todo el dinero que gana una empresa. Los estados de flujo de caja incluyen todo el dinero que una empresa recibe de sus operaciones, inversiones y financiación.

Ejemplo: Un concesionario de automóviles comparte su estado de flujo de caja con los inversores para mostrar el dinero obtenido a través de sus operaciones, inversiones y financiación.

Relacionado: Guía de tesorería

21. Contable público certificado (CPA)

Un contable público es un profesional de la contabilidad que ha superado un examen estandarizado por el Instituto Americano de Contables Públicos y está capacitado para auditar empresas públicas y firmar declaraciones de impuestos.

Ejemplo: Susan recently completed CPA certification testing, earning her a job promotion.

Read more: Learn About Being a CPA (Certified Public Accountant)

22. Chart of accounts

A chart of accounts (COA) is an index of the the financial accounts in a company’s general ledger.

Example: A publishing company uses a chart of accounts to organize financial information for investors.

Related: Numbering a Chart of Accounts

23. Closing the books

Closing the books describes the process by an accountant to close, or zero out, a business’s revenue, expense and income summary reports. It occurs usually at the end of the year. It is the same as a “closing date.”

Example: An advertising company accountant closes the books to signal the beginning of a new fiscal year.

Related: Understanding the Steps of the Accounting Cycle

24. Cost of goods sold (COGS)

Cost of goods sold is an accounting term that describes the expenses incurred to produce goods or services that a business sells. They are considered direct costs. When COGS are subtracted from revenue, it helps determine a company’s gross profit. The value may include the cost of raw materials and labor.

Example: A company sells widgets online. It can list the widget’s raw materials as part of its COGS, which helps reduce the company’s taxable income.

Related: How To Calculate the Costs of Goods Sold

25. Credit

Credit is an accounting entry on the right column of a firm's balance sheet that increases or decreases its liabilities and equities. It is one of the two entries (the other is debit) on a double-entry accounting method.

Example: Every two weeks, the company pay its employees with cash, reducing its cash balance on the asset side of the balance sheet. A decrease on the asset side of the balance sheet is a credit.

26. Debit

A debit is an accounting entry on the left column of a company's balance sheet that shows either an increase or decrease in the firm's assets or liabilities. It is one of the two entries (the other is credit) on a double-entry accounting method.

Example: When a company pays its employees with cash, it’s a decrease (credit) on the asset side of the balance sheet. This requires the company to show the salary expense as a debit on the income statement. Remember, every credit must be balanced by an equal debit.

Related: What Is a Debit?

27. Departmental accounting

Departmental accounting is a term for financial records showing the income, expenses and net profit of individual departments.

Example: A department store has several areas of sale such as cosmetics, groceries and medicine. Departmental accounting shows the profit and loss for each sales area.

28. Depreciation

Depreciation is the decrease in the value of an asset over time. Only assets with substantial value can be depreciated. Depreciation is recorded as an expense under an income statement and is considered a non-cash expense.

Example: A delivery company buys a new truck for $50,000 to use for five years. It estimates the truck will depreciate by $20,000 each year.

Related: How To Calculate Depreciation

29. Diversification

Diversification is a risk-reducing investment strategy that allocates a company's or individual’s capital across diverse assets. A mix of assets and investments help limit the risk of any single asset or risk. This way, the performance of individual assets will not affect the results of others.

Example: A group of investors want to diversify their holdings, so they buy real estate, stocks, bonds and treasury bills.

Related: What Is Horizontal Diversification? Definition, Benefits and Examples

30. Dividends

Dividends are profits returned to a corporation's shareholders. They are distributed as part of the company’s earnings and issued as cash payments, stock shares or even property.

Example: Company XYZ had a profitable year selling widgets. It declared $1 dividend for each share. Bob owns 100 shares, so he receives $100.

Related: Dividends: What They Are and How To Record Them in Accounting

31. Double-entry bookkeeping

Double-entry bookkeeping is an accounting method that requires entries of credits and debits for each financial transaction. This method relies on the accounting equation of Assets = Liabilities + Equity.

Example: A shoe manufacturer buys new software for $100,000. The $1,000 amount is entered as debit to increase the company’s expense account and the same amount is listed as a credit to decrease the cash account.

Related: A Guide To Double-Entry Accounting (With Examples

32. Enrolled agent

Enrolled agent is a professional accounting title assigned to individuals who have passed and demonstrated expertise in personal and business tax practices. Enrolled agents help companies file taxes in compliance with Internal Revenue Service rules.

Example: Anna's accountant is an enrolled agent and represents her floral shop during an IRS audit.

33. Equity

Equity is assets minus liabilities. Owners' equity refers to the percentage of stock that represents a person's ownership interest in a corporation. Equity is owned by business owners and shareholders.

Example: A regional chain of convenience stores hired an enrolled agent to prepare its tax returns and represent the chain if there is an audit or other tax-related concern.

Related: What Is Equity? Tips for Small Business Owners

34. Expense

Expense is the amount spent on a specific item or for a particular purpose.

Example: A billboard company gives its accountant a record of money spent for advertising, printing and supplies for tax preparation.

35. Fixed asset

Fixed asset is an asset used for a long period, such as buildings and equipment.

Example: ABC Produce Company sells produce to local groceries. The delivery trucks it owns are uses are fixed assets.

Related: What Is a Fixed Asset? (Definition and Examples)

36. Fixed cost

<a id=”fixed cost”>Fixed cost is one that remains constant regardless of the volume of sales. Salary and rent are examples of fixed costs, as opposed to variable costs, which change according to production levels.

Example: When two veterinarians considered opening a second clinic, they had to figure in the fixed costs for rent, salaries, insurance, loan interest and other monthly costs.

Related: How To Calculate Fixed Cost

37. Generally accepted accounting principles (GAAP)

Generally accepted accounting principles are rules accountants must follow while performing their duties. The principles provide a standardized framework for assessing an entity's financial reports.

Example: The chief financial officer (CFO) at Company XYZ follow GAAP standards when preparing financial reports for the national company.

Related: 10 GAAP Guidelines

38. General ledger

A general ledger is a complete record of the financial transactions over a company's life. Transactions are posted into individual sub-ledger accounts according a company chart of accounts.

Example: A restaurant’s accountant used details from the general ledger to produce a trial balance, income statement, balance sheet and cash flow statements.

Related: Learn About General Ledgers

39. Gross margins

Gross margins describe a company's profitability after subtracting the cost of goods sold. It is calculated by dividing the same period of gross profit by revenue for the same period.

Example: A company reported a quarterly gross margin of 35%, meaning that it retained 35 cents from each dollar of generated revenue.

Related: What Is Gross Margin?

40. Gross profits

Gross profits represents a company's profitability without adding overhead expenses. It is calculated by deducting the cost of goods sold (COGS) from revenue for the same period.

Example: Sue’s Sewing Supplies has $10,000 in revenue and $4,000 in COGS. The company’s gross profit is $6,000.

Related: Gross Profit vs. Gross Margin

41. High-low method

The high-low method in accounting is a common and simple way to separate variable costs from fixed costs. It involves taking the highest level of activity and the lowest level of activity and comparing the total costs at each level.

Example: Will’s Widgets sells widgets for 12 months. It sold the most—125 in October for $5,550—and the least—50—in August. The accountant used the high-low method to determine the total costs for each level.

42. Income statement

An income statement is a financial statement that shows the difference in revenue, expenses, gains and losses over a specific time span. The data is used to determine a company’s net income.

Example: The accountant at Company XYZ prepares an income statement using the equation of (Revenue + Gains) – (Expenses + Losses).

Related: How To Create an Income Statement

43. Inflation

Inflation is the rising costs of goods and services over time.

Example: When Bee’s Bonnets sold its first hat in 1980, it cost $10 to make and sold for $25. Twenty years later, it costs $100 to make and sell for $2,500 due to inflation.

Related: A Guide To the Inflation Rate

44. Insolvency

Insolvency is when a business or individual cannot meet debt obligations with lenders. There are two forms of insolvency—cash-flow insolvency and balance-sheet insolvency. Cash-flow insolvency can usually be solved by negotiation while balance-sheet insolvency may end with bankruptcy.

Example: Tom’s company owns a warehouse and two trucks, but it did not have enough cash on hand to pay salaries. When Bee’s Bonnets sold its first hat in 1980, it cost $10 to make and sold for $25. Twenty years later, it costs $100 to make and sell for $2,500 due to inflation.

45. Insured account

An insured account is an account at a bank, savings and loan association, credit union or brokerage firm covered by a federal or private insurance organization.

Example: A company deposits its money in a bank insured by the Federal Deposit Insurance Corporation (FDIC) in case of bank failure or theft.

46. Internal audit

An internal audit is an audit performed by a company’s staff rather an independent CPA).

Example: Management at 123 requested an internal audit to review its organization’s finances. The company deposits its money in a bank insured by the Federal Deposit Insurance Corporation (FDIC) in case of bank failure or theft.

Related: 15 Types of Audits

47. Inventory

Inventory describes a company's assets that it intends to sell to clients.

Example: When the shoe store checked its inventory before a sale, it found there were only 40 pairs of slippers in stock.

Related: What Is Inventory Turnover?

48. Invoice

An invoice is a document that shows the amount of money payable for goods or services that a company provides clients.

Example: A company asks for a new invoice template that includes company name, address and contact information and room for customer information, description of charges, date of sale, amount charged and total amount owed.

Related: What Is an Invoice? Definition and What’s Included

49. Journal entry

Journal entry is the process of changing or updating a business' financial records. It includes a unique identifier, a date, an amount, an account code to show which account is being altered and a debit/credit designation.

Example: When a company makes a sale on credit, a journal entry for accounts receivable is debited and the sales account is credited.

Related: How To Add a Journal Entry for Accounts Receivable **

50. Last in, first out (LIFO)

Last in, first out is an accounting method for valuing inventory where the costs of the last goods acquired are the first costs charged to expense records.

Example: Company X has 10 widgets that cost $100 each and arrived five days ago. Five more arrived the next day and cost $200 each. Based on the LIFO method, the last ones received are the first to be sold.

Related: What Is LIFO? Explanation and Examples

51. Ledger

A ledger is a book of accounts containing summaries of debit and credit entries. Ledger accounts are essential to preparing a company’s financial statement.

Example: The accountant’s ledger for ABC Building provides data regarding assets, liabilities and revenue sources.

52. Liability

Liability describes the debts a company has yet to pay. Liabilities include accounts payable, loans and payroll.

Example: Like most businesses, a local bookstore organizes liabilities on its balance sheet under two separate headings: current liabilities (debts to pay in 12 months) and long-term liabilities (debts not due for more than 12 months).

Related: Your Guide To Current Liabilities

53. Liquidity

Liquidity describes how quickly a business can convert something into cash without losing value. In accounting and financial analysis, a company’s liquidity is a measure of how easily it can meet its short-term financial obligations.

Example: A company’s balance sheet shows asset liquidity from most to least, starting with cash, stocks and bonds and finally property, plant and equipment (PP&E).

54. Materiality principle

Materiality principle describes the information that can influence a company's decision-making process. The information, size, and nature of transactions are considered material if the omission or error of it could potentially lead to decisions by its users. In accounting practices, a business must disclose all material considerations in its financial reports. There is no rule available to determine the materiality of an amount. However, most accountants consider an amount immaterial if it is less than 2 or 3 percent of net income.

Example: A large company has a building destroyed in a hurricane and after insurance reimbursement, it reports a loss of $10,000. Since the company has a net income of $10 million, the loss is immaterial since the loss is only .1% of its net come.

Related: What Are Accounting Principles?

55. Net income

Net income is the amount earned in profits. It is revenue minus taxes, expenses, depreciation and interest.

Example: A floral wholesaler has revenues of $1 million and expenses of $900,000. Using the equation above, the accountant determines the business has a net income of $100,000.

Related: What Is Net Income?

56. Net margin

Net margin is a percentage of a company's profit relative to its revenue. It is also called “net profit margin.” Net margin is calculated by dividing net income by total revenue and multiplying by 100 to yield a percentage of income that remains after all expenses.

Example: A large manufacturer has $61 billion in revenue and $13.8 billion in net income. Using the formula above, its net profit margin is 23%. For every dollar generated in sales, the company keeps $0.23 as profit.

Related: How To Calculate Net Profit Margin

57. Non-operating income

Non-operating income is income not generated from the sale of a company's product or services.

Example: A printing company sells old machinery for $20,000. That amount is considered non-operating income.

58. On credit/on account

On credit or “on account” describes a purchase that will be paid later but that the buyer can use immediately.

Example: Tony’s Taco Truck buys produce on credit. He uses the lettuce and tomatoes but doesn’t pay for them until 30 days later.

59. Overhead

Overhead refers to a business' running costs, including rent and salaries.

Example: In addition to paying for raw materials to make its cakes, ABC Bakery has monthly overhead costs such as rent, administrative costs, utilities and insurance.

60. Payroll

Payroll is an account that records employee salaries, wages, bonuses and deductions.

Example: John’s first duty on Fridays is to prepare the payroll. ln addition to paying for raw materials to make its cakes, ABC Bakery has monthly overhead costs such as rent, administrative cost, utilities and insurance.

Read more: Learn About Being a Payroll Specialist

61. Present value

Present value describes the present value of an asset. Present value assumes inflation makes cash lose value over time. In other words, it compares the buying power of cash in the future to the purchasing power of today.

Example: Gurmit has a choice: receive $1,000 today or $1,000 in five years. He decides to take the money now based on interest/return rate and inflation/purchasing power.

Related: How To Calculate NPV (Net Present Value)

62. Profit

Profit is is a term that often describes the financial gain a business receives when revenue surpasses costs and expenses. It is calculated by this formula: total revenue – total expenses = profit.

Example: Frances wants to know how much she has earned with her dog walking business. Her total revenue is $10,000 and total expenses are $1,500. Using the profit equation, Frances determines that her business has made a profit of $8,500.

Related: What Is Profit and Why Is It Important?

63. Profit and loss statement

Profit and loss statement (P&L) is a financial statement that summarizes a company's performance and financial status by reporting its revenues, expenses and net profits over a specific period. It is synonymous with an income statement.

Example: Frank’s company issues a P&L quarterly and annually along with its balance sheet and cash flow statement.