Open-Vocabulary Audio-Visual Semantic Segmentation (OV-AVSS) aims to perform pixel-level segmentation of sound-emitting objects from an open set of categories. The previous method relies on a class-agnostic foreground definition, which groups semantically diverse objects into a heterogeneous positive set, causing the model to learn unstable sounding patterns and produce unreliable proposals. To address this, we reformulate the objective to be category-specific and propose a novel Acoustically Grounded Cost Learning (AGCL) framework to transform the static, audio-agnostic visual-text priors into dynamic, audio-grounded cost representations. For intra-category soundingness discovery, we devise Audio-Modulated Cost Generation (AMCG) and Audio-Guided Temporal Aggregation (AGTA) modules to enable both frame-level sounding region highlighting and video-level temporal refinement with a low-intrusive audio injection mechanism. For inter-category distractor discrimination, we introduce a Synergistic Distractor Mining (SDM) strategy, which selectively penalizes acoustically and semantically confusing negative categories to learn more discriminative decision boundaries. Extensive experiments on the AVSBench-OV dataset demonstrate that our method significantly outperforms previous state-of-the-art approaches, particularly on unseen categories. Code is available at https://github.com/spyflying/AGCL.

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