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标题: 财务英语英汉对照表 (S) [打印本页]

作者: 帅哥 时间: 2009-11-24 15:28:38 标题: 财务英语英汉对照表 (S)

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

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