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English to Spanish Dictionary of Accounting Terms

M

Machinery

Machinery, tools and equipment

Macro accounting

Main account

Main business

Main office

Maintenance

Majority shareholder

Maker

Malpractice insurance

Man-hours

Managed cost

Management account

Management accounting

Management Advisory Services (MAS)

Management audit

Management board

Management by exception

Management letter

Management review

Manager

Managerial accounting

Managerial post

Managing director

Managing partner

Manual of accounts

Manufacturing accounting

Manufacturing cost

Manufacturing expense

Manufacturing overhead

Margin

Margin of profit

Margin of safety

Marginal analysis

Marginal cost

Marginal costing

Marginal efficiency of capital

Marginal income

Marginal productivity of capital

Marginal profit

Marginal revenue

Marginal tax rate

Marital deduction

Markdown

Market analysis

Market average

Market basket

Market capitalization

Market price

Market research

Market risk

Market share

Market value

Marketable securities

Marketing expenses

Markup

Material mix

Materiality

Materials

Materials & supplies

Materials price variance

Materials purchase price variance

Materials quantity variance

Materials variance

Materials waste

Matured

Maturity date

Maturity value

Maximum capacity

Maximum practical capacity

Maximum tax

Mean

Mean return

Medical expense deduction

Medium-term bonds

Medium-term debts

Memorandum accounts

Memorandum check

Mercantile bill

Merchandise inventory

Merged companies

Merger

Merger charges

Method of payment

Micro accounting

Minimization

Minimum cash balance

Minimum tax

Minimum wage

Minority interest

Minority rights

Minority shareholder

Minority shareholding

Minute book

Miscellaneous expense

Mixed cost

Monetary assets

Monetary item

Monetary liabilities

Monetary reserves

Monetary unit

Money loan

Money market

Money market securities

Money on hand

Money order

Money transfers

Monies

Monthly interest

Moratorium

Morning loan

Mortgage

Mortgage bank

Mortgage bond

Mortgage broker

Mortgage creditor

Mortgage deed

Mortgage foreclosure

Mortgage interest deduction

Mortgage loan

Mortgagee

Mortgagor

Movables

Moving average

Multi-currency credit line

Multiple

Multiple regression analysis

Mutual credits

Mutual fund

Mutual fund custodian

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