财务英语英汉对照表 (S)
<UL lastCheckbox="null"><LI>Senior accountant 会计师或者高级会计师
<LI>Safe deposit寄存保管
<LI>safe deposit charge寄存保管费
<LI>safeguarding of assets资产保护
<LI>safe investment rule安全投资规则
<LI>safety factor安全系数
<LI>safety inventory安全库存，保险库存
<LI>safety margin营业安全幅度
<LI>safety stock安全库存，保险库存
<LI>salaried employee挣薪金的职工
<LI>salaried partner挣薪金的合伙人
<LI>salary薪金
<LI>salary and allowance薪金和津贴
<LI>salary and commission薪金加佣金
<LI>salary management薪金管理
<LI>salary range薪金幅度
<LI>salary rate薪金率
<LI>salary reduction plan薪金扣减计划
<LI>salary roll薪金表
<LI>salary structure薪金结构
<LI>sale 销售
<LI>sale and leaseback售后租回租赁
<LI>sale by description凭说明书销售
<LI>sale by inspection凭验货销售
<LI>sale by sample凭样品销售
<LI>sale by trademark凭商标销售
<LI>sale contract销售合同
<LI>sale price售价
<LI>sales销售额，销售收入
<LI>sales account销售帐户，销售收入帐户
<LI>sales allowance销货折让
<LI>sales analysis销售收入分析
<LI>sales audit销售审计，销售收入审计
<LI>sales basis销售基准
<LI>sales book销货薄，销售收入帐薄
<LI>sales budget销售预算，销售收入预算
<LI>sales commission销售佣金
<LI>sales discount销售折扣
<LI>sales forecast销售预测，销售收入预测
<LI>sales invoice销货发票
<LI>sales journal销售日记帐，销售收入日记帐
<LI>sales ledger销售分类帐，销售收入分类帐
<LI>sales mix销售组合，销售商品品种
<LI>sales mix variance销售商品品种结构差异
<LI>sales price variance销售价格差异
<LI>sales promotion促销
<LI>sales records销售记录，销售收入记录
<LI>sales register销货登记薄
<LI>sales representative销售代理商
<LI>sales return销售退回
<LI>sales tax销售税，营业税
<LI>dales terms销售条件
<LI>sales to accounts receivable ratio销售收入对应收帐款比率
<LI>sales to current liabilities ratio销售收入对流动负债比率
<LI>sales to inventory ratio销售收入对存货比率
<LI>sales to total asset ratio销货额对资产总额比率
<LI>sales volume variance销量差异
<LI>salvage value残值
<LI>sample样本
<LI>sample precision样本精确度
<LI>sample size样本量
<LI>sampling抽样法
<LI>sampling error抽样误差
<LI>sampling for attributes属性抽样法
<LI>sampling for variance变量抽样法
<LI>sampling risk抽样风险
<LI>sampling test抽样检查
<LI>sanction制裁
<LI>S&L assicuatuib储蓄贷款协会
<LI>S&P compustat标准和普尔公司会计数据库
<LI>S&P 500 stock index标准和普尔500种股票价格指数
<LI>Sarbanes-Oxley Act萨班斯－奥克斯法案
<LI>Sarbanes-Oxley information center萨班斯－奥克斯法案信息中心
<LI>satellite banking卫星银行业务
<LI>satisfaction偿还，赎回
<LI>satisfaction of claim理赔
<LI>saturation stage饱和阶段
<LI>save as you earn scheme 定额储蓄计划
<LI>savings储蓄
<LI>savings account储蓄帐户
<LI>savings and loan association储蓄贷款协会
<LI>savings bank储蓄银行
<LI>savings bond储蓄公债
<LI>savings deposit储蓄存款
<LI>saving deposit certificate定期储蓄存款
<LI>savings ratio储蓄率
<LI>saye scheme定额储蓄计划
<LI>scale economy规模经济
<LI>scalper小投机者
<LI>scan审阅，查阅;扫描
<LI>scarce currency稀有货币
<LI>scarce resources稀有资源
<LI>scatter graph散点图，散布图
<LI>scavenger sale财产抵税拍卖
<LI>scenario远景概况
<LI>schedule附表，明细表；税率表，费率表
<LI>schedule of accounts receivable应收帐款明细表
<LI>schedule of manufacturing overhead制造间接费用明细表
<LI>schedule of property财产明细表，财产目录
<LI>scheme of composition偿债和解计划
<LI>scientific management科学管理
<LI>scientific method of amortization科学摊销法
<LI>scissors difference剪刀差
<LI>scope limitation范围限制
<LI>scope of audit审计范围
<LI>scope of cover承保范围
<LI>scope paragraph范围段落
<LI>scorekeeping记录保管
<LI>S corporation小型企业公司
<LI>scrap value费料价值
<LI>screen trading屏幕交易
<LI>scrip临时凭证,代价券
<LI>scrip dividend临时凭证股利，票据股利
<LI>scrip issue发行红利股
<LI>seal印章
<LI>sealed bid密封投标
<LI>seasonal adjustments季节性调整
<LI>seasonal discount季节性折扣
<LI>seasonal unemployment季节性失业
<LI>seasonal variation季节性变动
<LI>seasoned securities价格已稳定证券
<LI>SEC EDGAR database证券交易管理委员会数据库
<LI>SEC Bulletins证券交易管理委员会公报
<LI>SEC Investigation证券交易管理委员会调查
<LI>SEC Laws&Regulations证券交易管理委员会法律和规章
<LI>SEC New rule on internal control reporting美国证券交易管理委员会新会计规章，对上市公司内部控制地审计报告
<LI>secondary account二级帐户
<LI>secondary auditor从属审计师
<LI>secondary bank二级银行
<LI>secondary classification二次分类
<LI>secondary data第二手数据
<LI>secondary liability从属负债，从属债务
<LI>secondary market二级市场
<LI>secondary offering第二次销售
<LI>second beneficiary 第二受款人
<LI>second mortgage第二抵押
<LI>secrecy保守机密
<LI>secret commission秘密佣金
<LI>secret ledger机密分类帐
<LI>secret reserve秘密准备金
<LI>secular inflation长期通货膨胀
<LI>secular stagnation长期经济停滞
<LI>secular trend长期趋势
<LI>secular bond担保债券
<LI>secular creditor有担保债权人
<LI>secured liability担保负债，担保债务
<LI>secured loan担保贷款
<LI>secured transaction担保交易，担保经济业务
<LI>securities证券
<LI>securities act of 1933年证券法
<LI>securities acts证券法
<LI>securities analysis证券分析
<LI>securities analyst证券分析师
<LI>securities and exchange commission证券交易管理委员会
<LI>securities and futures authority证券和期货交易管理协会
<LI>securities and investment board 证券和投资管理委员会
<LI>securities company证券公司
<LI>securities exchange证券交易所
<LI>securities exchange act of 1934年证券交易法
<LI>securities exchange tax证券交易税
<LI>securities fraud证券欺诈
<LI>securities industry证券产业
<LI>securities industry automation corporation证券产业自动化公司
<LI>securities investment trust证券投资信托公司
<LI>securities investor protection act证券投资人保护法
<LI>securities investor protection corporation证券投资人保护公司
<LI>securities market证券市场
<LI>securities market line证券市场贝塔风险线
<LI>securities ratings证券等级
<LI>securities swap证券换掉
<LI>securities trading证券交易
<LI>securitization证券化
<LI>security证券，担保，担保品
<LI>security agreement担保协议
<LI>security capital安全资本
<LI>security deposit保证金
<LI>security interest担保权益
<LI>security needs安全需求
<LI>security risk证券风险，担保风险
<LI>seed capital种子资本，创业资本
<LI>seed money种子资金，创业资金
<LI>segment分部，独立计量损益部门
<LI>segment accounting分部会计
<LI>segmentation strategy分部战略
<LI>segment contribution margin分部贡献毛利
<LI>segment reporting分部报告
<LI>segregation of duties职责分割，职责划分
<LI>seizure充公，没收
<LI>selective distribution选择性销售
<LI>selective inventory control选择性存货控制
<LI>self-administered fund自管基金
<LI>self-assessment自估税额
<LI>self-balancing自平
<LI>self-constructed asset自建固定资产
<LI>self-employment自营职业，个体经营
<LI>self-employment自营职业，个体经营
<LI>self-employment income自营职业收益，个体经营收益
<LI>self-employment retirement plan自营职业者退休金计划
<LI>self-employment tax自营职业税
<LI>self-finance自筹资金
<LI>self-finance ratio自筹资金比率
<LI>self-insurance自保，自办保险
<LI>self-interest principle自利原则
<LI>self-liquidation financing自偿性筹资
<LI>self-regulation system自律制度
<LI>self-regulatory organizations自律组织
<LI>self-sustaining fund自给资金
<LI>seller’s lien卖方留置权
<LI>seller’s market卖方市场
<LI>selling and administrative expense销售和管理费用
<LI>selling and administrative expense budget销售和管理费用
<LI>selling expense销售费用
<LI>selling group推销联营，推销集团
<LI>selling price卖价，报价
<LI>selling short卖空
<LI>selling syndicate推销联营，推销集团
<LI>sell of process-further decision销售或继续加工决策
<LI>semi-finished product半成品
<LI>semi-fixed cost半固定成本
<LI>semi-senior accountant中级会计师
<LI>semi-variable cost半变动成本
<LI>senior accountant高级会计师
<LI>senior bond优先债券
<LI>senior capital优先资本
<LI>senior creditor优先债权人
<LI>senior debt优先债务
<LI>senior interest优先权益
<LI>senior mortgage优先抵押
<LI>senior partner高级合伙人
<LI>senior security优先证券
<LI>sensitive market敏感性市场
<LI>sensitivity analysis敏感性分析
<LI>separable asset可分离资产
<LI>separable cost可分离成本
<LI>separable entity postulate单独个体假设
<LI>separate property单独支配的财产
<LI>separate reture单独税单
<LI>separation of ownership and control所有权与管理权的分离
<LI>separation pay解雇费
<LI>sequential access按序存取
<LI>sequestered account查封帐户
<LI>sequestration查封，扣押
<LI>serial bonds分期偿还债券
<LI>serial correlation序列相关
<LI>series bonds系列债券
<LI>serious fraud office重大舞弊调查局，重大欺诈调查局
<LI>service劳务，服务；清偿债务；局，署
<LI>service center服务中心劳务中心
<LI>service contract劳务合同，服务合同
<LI>service cost劳务成本
<LI>service department劳务部门
<LI>service industry服务产业
<LI>service lease服务性租赁
<LI>service life服务年限
<LI>service of debt债务偿付
<LI>service potential服务潜力
<LI>set of accounts成套帐薄
<LI>set of documents整套单据
<LI>set-off抵消
<LI>settlement结算，清算
<LI>settlement date结算日期，交割日期
<LI>settlement funds结算资金
<LI>settlement of accounts帐目结算
<LI>settlement of claims理赔
<LI>settlement of exchange结汇
<LI>settlement price结算价格，清理价格
<LI>settlement sheet债务结算表
<LI>settlement term结算条件
<LI>settlor财产授与人
<LI>set－up cost生产准备成本
<LI>seventh directive第7号令
<LI>several liability个别责任
<LI>shading减让
<LI>shadow director影子董事
<LI>shadow price影子价格
<LI>shady transaction秘密交易
<LI>shake-out迫使估价暴跌
<LI>shake-up构重大改组
<LI>shame corporation虚假公司
<LI>sham transaction虚假业务
<LI>share股份,股票
<LI>share bonus股票红利
<LI>share capital股本
<LI>share certificate股票
<LI>share revenue分成收入
<LI>share exchange股份交换
<LI>shareholder股东
<LI>shareholders’ register股东登记薄
<LI>shareholders’ equity股东产权
<LI>share index股票价格指数
<LI>share of stock股份
<LI>share of the market市场份额，市场占有率
<LI>share option 购股权，股票期权
<LI>share premium股本溢价
<LI>share split股份分割，分股
<LI>share transfer股票转让
<LI>share warehousing股份存储
<LI>sharing arrangement分成协议
<LI>shark诈骗者
<LI>shark watcher诈骗识别专家
<LI>shell company空壳公司
<LI>shelter避税项目
<LI>Sherman anti-trust act谢尔曼反托拉斯法
<LI>shifting of tax burden税收负担转嫁
<LI>shipment装运，船运；装运货物，船运货物
<LI>shipment and delivery cost发运费用
<LI>shipment policy船运保险单
<LI>shipment price交运价格
<LI>shipowner’s lien船主留置权
<LI>shipping department发运部门
<LI>shipping document运货单据，发运单据
<LI>shipping exchange海运交易所
<LI>shipping expense运货费用
<LI>shipping specifications装货清单
<LI>short account空头帐户
<LI>shortage 短量，短缺额
<LI>shortage cost缺成本
<LI>short bill短期票据，短期汇票
<LI>short covering空头补进
<LI>short-form audit report短式审计报告
<LI>short position空头，短缺头寸
<LI>short run短期
<LI>short-run decision短期决策
<LI>short-run marginal cost短期边际成本
<LI>shorts短期证券
<LI>short sale卖空
<LI>short term短期
<LI>short-term asset短期资产
<LI>short-term budget短期预算
<LI>short-term debt短期债务
<LI>short-term debt ratio短期债务比率
<LI>short-term financing短期筹资
<LI>short-term forecast短期预测
<LI>short-term interest rate短期利率
<LI>short-term investment短期投资
<LI>short-termism短期盈利主义
<LI>short-term lease短期租赁
<LI>short-term liability短期负债
<LI>short-term loan短期贷款
<LI>shrinkage损耗
<LI>shutdown expense停产费用，停业费用
<LI>sick pay病假工资
<LI>sight bill即期汇票
<LI>sight credit即期信用证
<LI>sight deposit活期存款
<LI>sight draft即期汇票
<LI>sight letter of credit即期信用证
<LI>sight rate即期汇率
<LI>signature签字，署名
<LI>signature card印鉴卡
<LI>signed instrument签约文件，签署票据
<LI>signer签约人，签署人
<LI>significant amount有实义金额，大数金额
<LI>sign off结束指令
<LI>sign on 开始指令
<LI>silent partner隐名合伙人
<LI>silicon valley硅谷
<LI>simple arbitrage简单套利
<LI>simple capital structure简单资本结构
<LI>simple contract简易合同
<LI>simple debenture无担保公司债
<LI>simple entry简单分录
<LI>simple interest单利
<LI>simple journal 简单日记帐
<LI>simple rate of return简单收益率
<LI>simple regression analysis简单回归分析
<LI>simple trust简单信托
<LI>simplex method单纯形法
<LI>simplicity简明性
<LI>simplified financial statement简化财务报表，简化会计报表
<LI>simulation模拟
<LI>simultaneous processing同时处理
<LI>simultaneous verification同时验证
<LI>single cost system单一成本制度
<LI>single-entry bookkeeping单式薄记
<LI>single liability单独责任
<LI>single option单项期权
<LI>single payment loan一次付清贷款
<LI>single premium policy一次付清保险单
<LI>single presentation单独反映
<LI>single proprietorship独资
<LI>single-step income statement单步式损益表
<LI>single-tax system单一税制
<LI>single venture独营，独资经营
<LI>sinking fund偿债基金
<LI>sinking fund method of depreciation偿债基金折旧法
<LI>sinking fund reserve偿债基金准备金
<LI>site厂址，网址，网址
<LI>site selection study厂址选择研究
<LI>site value tax地价税
<LI>situational management 情势管理
<LI>six-day 6%method六天六厘计算法
<LI>skeleton account T型帐户
<LI>skewness偏斜性
<LI>skill-intensive技术密集型
<LI>skimming pricing刮脂价格，早期获利价格
<LI>skip逃债者
<LI>skip account逃债者帐户
<LI>skip tracing逃债追踪服务
<LI>sky rocketing price飞涨价格
<LI>slack budget松弛预算
<LI>slack market疲软市场
<LI>slack path松弛路径
<LI>slack season淡季
<LI>sleeping partner隐名合伙人
<LI>slide error位数移动错误
<LI>slide scale滑动比率
<LI>slide scale price滑动价格
<LI>slide scale tariff滑动关税税率
<LI>sliding budget滑动预算
<LI>slip传票
<LI>slow asset呆滞资产
<LI>slump经济萎缩
<LI>slush money行贿资金
<LI>small business administration小型企业管理局
<LI>small business corporation小型企业公司
<LI>small business investment company小型企业投资公司
<LI>small company小型公司
<LI>small loan小额贷款
<LI>small loan company小额贷款公司
<LI>small profit and quick return薄利多销
<LI>smart card机敏信用卡,职能信用卡
<LI>smart investment机敏投资
<LI>smart pros智能财会信息网
<LI>smart terminal机敏终端机，智能终端机
<LI>smash 破产
<LI>smoothing修匀
<LI>smuggling走私
<LI>S-O act萨班斯－奥克斯法案
<LI>social accounting社会会计
<LI>social audit社会审计
<LI>social balance sheet社会资产负债表
<LI>social benefit社会效益
<LI>social benefit cost ratio社会效益对社会成本比率
<LI>social cost社会成本
<LI>social darwinism社会达尔文主义
<LI>social dumping社会倾销
<LI>social economic environment社会经济环境
<LI>social economics社会经济学
<LI>social-economic welfare approach社会经济福利法
<LI>social impact statement社会影响报表
<LI>social income社会收益
<LI>social indicator社会指标
<LI>social insurance社会保险
<LI>social objective社会目标
<LI>social responsibility社会责任
<LI>social responsibility accounting社会责任会计
<LI>social responsibility audit社会责任审计
<LI>social responsibility investment社会责任投资
<LI>social responsibility statement社会责任报表
<LI>social risk社会风险
<LI>social security社会保障，社会保险
<LI>social security administration社会保障事务管理局
<LI>social security benefit社会保障金
<LI>social security tax社会保障税，社会保险税
<LI>social wealth社会财富
<LI>social welfare社会福利
<LI>society for information management信息管理协会
<LI>soft copy软拷贝
<LI>soft currency 软货币，软通货
<LI>soft expert软专家
<LI>soft funding软性资金来源
<LI>soft loan软通货贷款
<LI>soft loan window软贷款窗口
<LI>soft market行情疲软，疲软市场
<LI>soft money软货币，软通货
<LI>software软件
<LI>software compatibility软件兼容性
<LI>software development cost软件开放成本
<LI>software flexibility软件灵活性
<LI>software life cycle软件寿命周期
<LI>software maintenance软件维护
<LI>software package软件组合程序
<LI>software security软件安全措施
<LI>sole distributer总经销商
<LI>sole practitioner单独开业者
<LI>sole proprietorshiip独资，独资企业
<LI>solvency偿债能力
<LI>solvency ratio偿债能力比率
<LI>sophisticated investor精明投资人
<LI>sorting分类，排序
<LI>sorting code number分类编码
<LI>sound finance稳健财政，稳健财务
<LI>sound value公平价值，合理价值
<LI>source and application of funds statement资金来源和运用表
<LI>source data原始数据
<LI>source document原始凭证
<LI>source of evidence证据来源
<LI>source of financing资本筹措来源
<LI>source of taxation税源
<LI>source of working capital流动资金来源
<LI>south sea bubble南洋泡沫
<LI>sovereign immunity主权国豁免权
<LI>sovereign loan主权国贷款
<LI>sovereign risk主权国贷款风险
<LI>special account专用帐户
<LI>special agent特约代理商
<LI>special assessment特别摊派税捐，特种税捐
<LI>special audit专项审计，特别审计
<LI>special bonus特别红利
<LI>special budget特别预算
<LI>special cash专用现金
<LI>special commissioners特派专员
<LI>special cost analysis专项成本分析
<LI>special crossed check特别划线支票
<LI>special deposit特别存款
<LI>special dividend 特别股利
<LI>special drawing rights特别提款权
<LI>special economic zone经济特区
<LI>special endorsement特别背书
<LI>special fund专用基金
<LI>special interest group特定权益社会集团
<LI>special journal专用日记帐
<LI>special ledger专用分类帐
<LI>special letter of credit特别信用证
<LI>special order decision特殊订单决策
<LI>special partnership特别合伙
<LI>special privilege特殊优惠
<LI>special purpose financial statement专用财务报表，专用会计报表
<LI>special report专项审计报告，特别审计报告
<LI>special resolution特别决议
<LI>special revenue fund特种收入基金
<LI>specie 硬币，铸币
<LI>specific assignment特定转让，个别转让
<LI>specific cost特殊成本，专署成本
<LI>specific identification method个别鉴定法
<LI>specific insurance特定财产项目保险
<LI>specific legacy指定遗嘱，特别遗赠
<LI>specific-order costing订单成本制度
<LI>specific price index个别物价指数，单项物价指数
<LI>specific price level chance个别价格水平变动
<LI>specific purpose fund专门用途基金，专用基金
<LI>specific separate entity postulate特定独立个体假设
<LI>specific tax从量税
<LI>speculation投机，投机活动
<LI>speculative investment投机性投资
<LI>speculative motive投机性动机
<LI>speculative stock投机性股票
<LI>speculator投机商
<LI>speech recognition software语言识别软件
<LI>spending开支，支出
<LI>spending-power开支能力
<LI>spending variance开支差异
<LI>spendthrift挥霍浪费
<LI>spin-off 分拆
<LI>split股份分割
<LI>split capital trust分股信托
<LI>split-investment company分股投资公司
<LI>split-off以股易股，股本转换
<LI>split-off point分离点
<LI>split-up股本分割
<LI>spoilage废品损耗，次品损耗
<LI>spoiled product废品，次品
<LI>sponsor创办人，资助人
<LI>spontaneous credit自发费用
<LI>spot cash手存现金
<LI>spot check突击检查，现场抽查
<LI>spot exchange rate即期汇率，现汇汇率
<LI>spot goods现货
<LI>spot market现货交易市场，现汇交易市场
<LI>spot price现货价格
<LI>spot transaction现货交易
<LI>spread差价，进销差价;详细记录
<LI>spread arbitrage差价套利
<LI>spread sheet棋盘式数据表，棋盘式计算表
<LI>spread sheet program棋盘式计算表编制程序
<LI>squeeze压缩，紧缩；轧空头；倒轧
<LI>stabilization稳定
<LI>stabilization function稳定职能，稳定经济职能
<LI>stabilized bond稳定币值债券
<LI>stabilized price稳定价格
<LI>stabilizers稳定经济工具
<LI>stable monetary unit postulate稳定货币单位假设
<LI>staff雇员，参谋人员
<LI>staff auditor雇员审计师
<LI>staff authority参谋职权，幕僚职权
<LI>stag新股套利者
<LI>stage of completion完工程度
<LI>stage of product life产品寿命阶段
<LI>stagflation停滞性膨胀，滞胀
<LI>stagnation停滞
<LI>stakeholder特定权益集团
<LI>stakeholder theory特定权益集团理论
<LI>stale bill of lading失效提货单，过期提货单
<LI>stale check失效支票，过期支票
<LI>stamp tax印花税
<LI>standard标准，准则
<LI>standard poor’s compustat标准和普尔公司会计数据库
<LI>standard & poor’s corporation标准和普尔公司
<LI>standard & poor’s 500 stock index标准和普尔500种股票价格指数
<LI>standard & poor’s rating标准和普尔证券评定登记
<LI>standard audit report标准和审计报告
<LI>standard card标准信用卡
<LI>standard contract标准合同
<LI>standard cost标准成本
<LI>standard costing标准成本计算法
<LI>standard cost variance标准成本差异
<LI>standard deducion标准扣减额
<LI>standard deviation标准差
<LI>standard error标准误差
<LI>standard industrial classification标准产业分类
<LI>standard international trade classification国际贸易标准分类
<LI>standardization of accounting会计的标准化
<LI>standardization of accounting terms 会计名词的标准化
<LI>standardized audit program标准审计程序
<LI>standard labor time标准人工工时
<LI>standard material price标准材料价格
<LI>standardized international accounting国际标准化会计
<LI>standard labor rate标准工资表
<LI>standard money标准货币，本位币
<LI>standard of conduct行为准则
<LI>standard of living生活水准
<LI>standard of performance业绩考核标准
<LI>standard overhead标准间接费用
<LI>standard ratios标准比率
<LI>standby cost休闲成本
<LI>standby equipment备用设备
<LI>standby letter of credit备用信用证
<LI>standby revolving credit备用周转性信贷
<LI>standing auditor常任审计师
<LI>standing cost长期成本
<LI>standing data长期数据
<LI>standing order长期订单
<LI>standstill agreement暂停偿付协议
<LI>staple stock主要存货
<LI>star software斯塔软件
<LI>start-up cost生产准备成本
<LI>stated capital规定股本，设定股本;申报股本
<LI>stated value 设定价值
<LI>state enterprise国营企业
<LI>state flat rate pension国家统一退休金
<LI>statement报表，客户结帐单，帐单,公报
<LI>statement analysis报表分析
<LI>statement form报表格式
<LI>statement of account客帐结算单
<LI>statement of affairs清算式资产负债表
<LI>statement of assets and liabilities资产负债表
<LI>statement of cash flows现金流量表
<LI>statement of cash receipts and disbursements现金收支表
<LI>statement of financial position财务状况表
<LI>statement of cost of goods manufactured产品成本报表
<LI>statement of income收益表，损益表
<LI>statement of net worth资本净值表
<LI>statement of operating 营业报表
<LI>statement of realization and liquidation变现和清偿表
<LI>statement of retained earnings留存收益表，留存盈余表
<LI>statement of revenues and expenditures收支表
<LI>statement of stockholder’s equity股东权益表
<LI>state-owned enterprice国营企业
<LI>state ownership国有制
<LI>state planning国家计划
<LI>state trading国营贸易
<LI>static analysis静态分析
<LI>static budget静态预算
<LI>static statement静态报表
<LI>static structure静态结构
<LI>statistical accounting统计会计
<LI>statistical analysis system统计分析系统
<LI>statistical sampling统计抽样法
<LI>statistical software统计软件
<LI>status inquiry agency信用调查机构
<LI>status of taxpayer纳税人身份
<LI>statute law成文法
<LI>statute of fraud防止欺诈法
<LI>statute of limitation时效法
<LI>statutory accounting法规会计
<LI>statutory audit法规审计
<LI>statutory basis法定基准
<LI>statutory books法定帐册
<LI>statutory capital法定股本
<LI>statutory declaration法定申明
<LI>statutory depletion法定折耗
<LI>statutory legacy法定遗产
<LI>statutory merger法定兼并
<LI>statutory receiver法定破产企业财产接管人
<LI>statutory statement法定报表
<LI>step allocation method逐步分配法，逐步分摊法
<LI>step-rate mortgage阶梯式利率抵押贷款
<LI>step-variable cost阶梯式变动成本
<LI>stewardship保管职责
<LI>step cost阶梯式成本，阶梯式变动成本
<LI>stewardship accounting保管责任会计，保管会计
<LI>stipend薪金，固定津贴
<LI>stipulated price约定价格
<LI>stochastic随机性
<LI>stock股份，股票；政府证券；存货，存量
<LI>stock acquisition plan股票购买计划
<LI>stock appreciation股票升值，存货升值
<LI>stock appreciation relief存货升值税额减免
<LI>stock appreciation rights股票升值权益
<LI>stock arbitrage股票套利
<LI>stock averages股票平均价格指数
<LI>stock bonus股票红利
<LI>stock broker股票经纪人
<LI>stock certificate股票
<LI>stock clearing corporation股票清算公司
<LI>stock company股份公司
<LI>stock compensation股票报酬
<LI>stock control存货控制
<LI>stock dilution股份稀释，股权削减
<LI>stock discount股票折价
<LI>stock dividend股票股利
<LI>stock exchange股票交易所
<LI>stock exchange automated quotations股票交易所自动行情表
<LI>stock exchange daily official list股票交易所每日官定牌价
<LI>stockholder股票持有人，股东
<LI>stockholders‘ equity股东产权
<LI>stockholders’ equity ratio股东产权比率
<LI>stockholders’ equity turnover股东产权周转率
<LI>stock index股票指数，股票价格指数
<LI>stock index futures股票指数期货
<LI>stock index option股票指数期权
<LI>stock in trade待销存货
<LI>stock market股票市场
<LI>stock market crash股市行情暴跌
<LI>stock on hand库存存货
<LI>stock option购股权
<LI>stock option accounting 购股权会计
<LI>stock out库存耗竭，库存缺货
<LI>stock-out cost缺获成本
<LI>stock outstanding流通在外股份
<LI>stock premium股票溢价
<LI>stock price股票价格
<LI>stock purchase plan股票购买计划
<LI>stock purchase warrant购股权证
<LI>stock quotation股票行情表
<LI>stock register股票登记薄
<LI>stock repurchase股票回购
<LI>stock right优先购股权
<LI>stock split股份分割，拆股
<LI>stock subscription股票认购
<LI>stock taking存货盘盈
<LI>stock transfer股票转让，股票过户
<LI>stock transfer tax股票交易税，股票过户税
<LI>stock turnover存货周转率
<LI>stock valuation存货计价
<LI>stock warrant购股权证
<LI>stock watering股票掺水
<LI>stock yield股票收益率
<LI>stop-payment order停止支付通知单
<LI>stopped check止付支票
<LI>storage存储，存储器
<LI>storage capacity存储容量
<LI>storage cost存储成本，仓储成本
<LI>store audit零售商店审计
<LI>storehouse仓库
<LI>stores库存材料
<LI>stores card库存材料卡
<LI>stores ledger材料分类帐
<LI>stores requisition领料单，领料申请书
<LI>straddle买卖期货合同，买卖期权
<LI>straight bill of lading直接提货单，记名提货单
<LI>straight bond单纯债券
<LI>straight commission单纯佣金
<LI>straight lease直线租赁
<LI>straight letter of credit直接信用证
<LI>straight-line method of amortization直线推销法
<LI>straight-line method of depreciation直线折旧法
<LI>straight loan单纯信用贷款
<LI>straight salary单纯薪金
<LI>strategic budget战略预算
<LI>strategic business department战略营业部门
<LI>strategic decision战略决策
<LI>strategic finance战略财务
<LI>strategic investment appraisal战略性投资评价
<LI>strategic management accounting战略管理会计
<LI>strategic material战略物资
<LI>strategic planning战略计划
<LI>stratified sampling分层抽样法
<LI>striking price预购价格
<LI>strip option剥离期权，三重交易期权
<LI>stripping剥离
<LI>strong currency强势货币
<LI>strong trademark强性商标
<LI>structural analysis结构分析
<LI>structural chart组织机构图表
<LI>structural inflation结构性通货膨胀
<LI>structural unemployment结构性失业
<LI>structural of accounting theory会计理论结构
<LI>structure of financial statement财务报表结构，会计报表结构
<LI>structure of interest rate利率结构
<LI>structure of tax rate税率结构
<LI>stub票根，存根
<LI>subchapter scorporation非纳税公司
<LI>sub-contract分包合同
<LI>subcontractor分包商
<LI>subcontractor’s audit分包合同审计
<LI>subdivision of shares分股
<LI>subjective goodwill主观商誉
<LI>subjective probabilities主观概率
<LI>subjective value主观价值
<LI>subject matter标的物
<LI>subject to有待审批，受限于某项条件
<LI>subject-to option附保留意见书
<LI>subject to ratification有待审批
<LI>sublease分租，转租
<LI>sublicensing许可证转让
<LI>submission提交，报送
<LI>submortgage二次抵押，转押
<LI>suboptimization次优化
<LI>subordinated bond次等债券
<LI>subordinated debt次等债务
<LI>subordinated interest次等权益
<LI>subrogation取代债权
<LI>subscribe签署，认购
<LI>subscribe capital stock已认购股本
<LI>subscriber认购人，认股人
<LI>subscription认购
<LI>subscription right认股权，认股权证
<LI>subsequent events期后会计事项
<LI>subsidiary account辅助帐户，明细帐户
<LI>subsidiary benefit从属效益
<LI>subsidiary coin辅币
<LI>subsidiary company附属公司，子公司
<LI>subsidiary company accounting子公司会计
<LI>subsidiary documents附属单据
<LI>subsidiary export company附属出口公司
<LI>subsidiary ledger辅助分类帐
<LI>subsidiary letter of credit从属信用证
<LI>subsidized export补贴出口
<LI>subsidized price补贴价格
<LI>subsidy补助金，补贴
<LI>subsistence expense维持生存必须费用
<LI>substantive test实质性抽查，真实性抽查
<LI>substantive test risk实质性抽查风险，真实性抽查风险
<LI>subsystem子系统
<LI>subtotal小计
<LI>subtraction减除数，减项
<LI>subunderwriter证券分包商
<LI>successful-efforts accounting成效会计
<LI>succession继承
<LI>succession tax遗产继承税
<LI>successor auditor后任审计师
<LI>sufficient disclosure充分披露
<LI>suit诉讼
<LI>sum合计，总计
<LI>summary account汇总帐户
<LI>summary entry汇总分录
<LI>summary financial statement简式财务报表，简式会计报表
<LI>summary of significant accounting policies重要会计政策的摘要
<LI>summary prospectus简式招股说明书
<LI>sum-of-the-years’-digits method of depreciation年限总额折旧法
<LI>sumptuary tax限制消费税
<LI>sum total合计，总计
<LI>sundry account杂项帐户
<LI>sunk capital沉没资本
<LI>sunk cost沉没成本
<LI>sunk cost method沉没成本法
<LI>sunrise industry朝阳产业
<LI>sunset industry夕阳产业
<LI>sunshine law阳光法，公听法
<LI>superannuation fund超龄退职基金
<LI>superannuation funds office超龄退休基金管理局
<LI>supercomputer超级电子计算机
<LI>supermajority provision 超多数股权条款
<LI>superprofit超额利润
<LI>supervision监督
<LI>supplementary appropriation追加拨款
<LI>supplementary budget追加预算
<LI>supplementary cost辅助成本
<LI>supplementary pension辅助退休金
<LI>supplementary statement辅助报表
<LI>supplementary unemployment benefit辅助失业补助金
<LI>supplementary wage辅助工资
<LI>supplier供应商
<LI>supplier credit卖方信贷
<LI>supplier’s monopoly卖主垄断
<LI>supplies 物料，辅料
<LI>supply price供应价格
<LI>supply risk供应风险
<LI>supply-side economics供应经济学派
<LI>support buying支持性采购
<LI>support price平价，维持价格
<LI>suppressed inflation抑止性通货膨胀
<LI>supra protest参加承兑，信用担保承兑
<LI>surcharge附加费，附加税
<LI>surety保证，担保；保证人；
<LI>surety bond履行合同保证书
<LI>surety money保证金
<LI>surplus盈余
<LI>surplus reinsurance溢额责任分保
<LI>surplus reserve盈余准备金
<LI>surprise audit突击审计
<LI>surprise count突击盘点
<LI>surrender value退保金，低借价值
<LI>surtax附加税
<LI>survey report公证保告，鉴定报告
<LI>survey’s fee公正费，鉴定费
<LI>surviving company承替公司接办公司
<LI>surviving partner承替合伙人，接办合伙人
<LI>survivors benefit抚恤金
<LI>survivorship policy遗嘱保险单
<LI>suspense account暂记帐户
<LI>suspense credits暂记贷款
<LI>suspense debits暂记借项
<LI>swap外汇掉期，套汇；外汇掉换，换汇
<LI>swap arbitrage换汇套利
<LI>swap contract换汇合同
<LI>swap rate换汇汇率
<LI>swing loan过渡性贷款
<LI>switch trade转手贸易
<LI>SYD method年限总额折旧法
<LI>symbol符号
<LI>symbolization of account帐户代号化
<LI>syndicate辛迪加，银团
<LI>syndicate loan银团贷款
<LI>synergy增效作用，协同效应
<LI>system系统，制度
<LI>system analysis系统分析
<LI>system analyst系统分析师
<LI>systematic inspection系统检查
<LI>systematic sampling系统抽样法
<LI>system description系统描述
<LI>system design系统设计，制度设计
<LI>system flow chart系统流程图
<LI>system management系统管理
<LI>system software系统软件
<LI>system programmer系统程序师
<LI>system weakness系统薄弱环接，内部控制制度薄弱
<LI>systrust service信息系统安全信托服务 </LI></UL>
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