SSenioraccountant會計師或者高級會計師Safedeposit寄存保管safedepositcharge寄存保管費safeguardingofassets資產保護safeinvestmentrule安全投資規則safetyfactor安全系數\o"Safetyinventory"safetyinventory\o"安全庫存"安全庫存，\o"保險庫存"保險庫存safetymargin營業安全幅度\o"Safetystock"safetystock\o"安全庫存"安全庫存，\o"保險庫存"保險庫存salariedemployee掙薪金的職工salariedpartner掙薪金的合伙人salary薪金salaryandallowance薪金和津貼salaryandcommission薪金加傭金salarymanagement薪金管理salaryrange薪金幅度salaryrate薪金率salaryreductionplan薪金扣減計劃salaryroll薪金表\o"Salarystructure"salarystructure\o"薪金結構"薪金結構sale銷售saleandleaseback售后租回租賃salebydescription憑說明書銷售salebyinspection憑驗貨銷售salebysample憑樣品銷售salebytrademark憑商標銷售salecontract銷售合同saleprice售價sales銷售額，銷售收入salesaccount銷售帳戶，銷售收入帳戶\o"Salesallowance"salesallowance\o"銷貨折讓"銷貨折讓salesanalysis銷售收入分析salesaudit\o"銷售審計"銷售審計，銷售收入審計salesbasis銷售基準salesbook銷貨薄，銷售收入帳薄\o"Salesbudget"salesbudget\o"銷售預算"銷售預算，銷售收入預算\o"Salescommission"salescommission\o"銷售傭金"銷售傭金\o"Salesdiscount"salesdiscount\o"銷售折扣"銷售折扣\o"Salesforecast"salesforecast\o"銷售預測"銷售預測，\o"銷售收入預測"銷售收入預測salesinvoice銷貨發票salesjournal銷售日記帳，銷售收入日記帳salesledger銷售分類帳，銷售收入分類帳salesmix銷售組合，銷售商品品種salesmixvariance銷售商品品種結構差異salespricevariance銷售價格差異salespromotion\o"促銷"促銷salesrecords銷售記錄，銷售收入記錄salesregister銷貨登記薄salesrepresentative\o"銷售代理商"銷售代理商\o"Salesreturn"salesreturn\o"銷售退回"銷售退回\o"Salestax"salestax\o"銷售稅"銷售稅，\o"營業稅"營業稅dalesterms銷售條件salestoaccountsreceivableratio銷售收入對應收帳款比率salestocurrentliabilitiesratio銷售收入對流動負債比率salestoinventoryratio銷售收入對存貨比率salestototalassetratio銷貨額對資產總額比率salesvolumevariance銷量差異salvagevalue殘值\o"Sample"sample\o"樣本"樣本sampleprecision樣本精確度\o"Samplesize"samplesize\o"樣本量"樣本量\o"Sampling"sampling\o"抽樣法"抽樣法\o"Samplingerror"samplingerror\o"抽樣誤差"抽樣誤差samplingforattributes屬性抽樣法\o"Samplingforvariance"samplingforvariance\o"變量抽樣法"變量抽樣法samplingrisk抽樣風險\o"Samplingtest"samplingtest\o"抽樣檢查"抽樣檢查sanction制裁S&Lassicuatuib儲蓄貸款協會S&Pcompustat標準和普爾公司會計數據庫\o"S&P500stockindex"S&P500stockindex\o"標準和普爾500種股票價格指數"標準和普爾500種股票價格指數\o"Sarbanes-OxleyAct"Sarbanes-OxleyAct\o"薩班斯－奧克斯法案"薩班斯－奧克斯法案Sarbanes-Oxleyinformationcenter薩班斯－奧克斯法案信息中心satellitebanking衛星銀行業務satisfaction償還，贖回\o"Satisfactionofclaim"satisfactionofclaim\o"理賠"理賠saturationstage飽和階段saveasyouearnscheme定額儲蓄計劃savings儲蓄savingsaccount儲蓄帳戶savingsandloanassociation儲蓄貸款協會\o"Savingsbank"savingsbank\o"儲蓄銀行"儲蓄銀行savingsbond儲蓄公債\o"Savingsdeposit"savingsdeposit儲蓄存款savingdepositcertificate定期\o"儲蓄存款"儲蓄存款savingsratio儲蓄率sayescheme定額儲蓄計劃\o"Scaleeconomy"scaleeconomy\o"規模經濟"規模經濟scalper小投機者scan審閱，查閱;掃描scarcecurrency稀有貨幣scarceresources稀有資源\o"Scattergraph"scattergraph\o"散點圖"散點圖，\o"散布圖"散布圖scavengersale財產抵稅拍賣scenario遠景概況schedule附表，明細表；稅率表，費率表scheduleofaccountsreceivable應收帳款明細表scheduleofmanufacturingoverhead制造間接費用明細表scheduleofproperty財產明細表，財產目錄schemeofcomposition償債和解計劃\o"Scientificmanagement"scientificmanagement\o"科學管理"科學管理scientificmethodofamortization科學攤銷法\o"Scissorsdifference"scissorsdifference\o"剪刀差"剪刀差scopelimitation范圍限制scopeofaudit審計范圍scopeofcover承保范圍scopeparagraph范圍段落scorekeeping記錄保管Scorporation小型企業公司scrapvalue費料價值screentrading屏幕交易scrip臨時憑證,代價券scripdividend臨時憑證股利，票據股利scripissue發行紅利股seal印章sealedbid密封投標seasonaladjustments季節性調整\o"Seasonaldiscount"seasonaldiscount\o"季節性折扣"季節性折扣\o"Seasonalunemployment"seasonalunemployment\o"季節性失業"季節性失業seasonalvariation季節性變動seasonedsecurities價格已穩定證券SECEDGARdatabase證券交易管理委員會數據庫SECBulletins證券交易管理委員會公報SECInvestigation證券交易管理委員會調查SECLaws&Regulations證券交易管理委員會法律和規章SECNewruleoninternalcontrolreporting美國證券交易管理委員會新會計規章，對\o"上市公司"上市公司內部控制地審計報告secondaryaccount二級帳戶secondaryauditor從屬審計師secondarybank二級銀行secondaryclassification二次分類\o"Secondarydata"secondarydata\o"第二手數據"第二手數據secondaryliability從屬負債，從屬債務\o"Secondarymarket"secondarymarket\o"二級市場"二級市場secondaryoffering第二次銷售secondbeneficiary第二受款人secondmortgage第二抵押secrecy保守機密secretcommission秘密傭金secretledger機密分類帳secretreserve秘密準備金secularinflation長期通貨膨脹secularstagnation長期經濟停滯seculartrend長期趨勢secularbond擔保債券secularcreditor有擔保債權人securedliability擔保負債，擔保債務\o"Securedloan"securedloan\o"擔保貸款"擔保貸款securedtransaction擔保交易，擔保經濟業務securities證券securitiesactof1933年證券法\o"Securitiesacts"securitiesacts\o"證券法"證券法securitiesanalysis證券分析\o"Securitiesanalyst"securitiesanalyst\o"證券分析師"證券分析師securitiesandexchangecommission證券交易管理委員會securitiesandfuturesauthority證券和期貨交易管理協會securitiesandinvestmentboard證券和投資管理委員會\o"Securitiescompany"securitiescompany\o"證券公司"證券公司\o"Securitiesexchange"securitiesexchange\o"證券交易所"證券交易所securitiesexchangeactof1934年證券交易法\o"Securitiesexchangetax"securitiesexchangetax\o"證券交易稅"證券交易稅\o"Securitiesfraud"securitiesfraud\o"證券欺詐"證券欺詐securitiesindustry證券產業securitiesindustryautomationcorporation證券產業自動化公司securitiesinvestmenttrust證券投資信托公司securitiesinvestorprotectionact證券投資人保護法securitiesinvestorprotectioncorporation證券投資人保護公司\o"Securitiesmarket"securitiesmarket\o"證券市場"證券市場\o"Securitiesmarketline"securitiesmarketline\o"證券市場貝塔風險線"證券市場貝塔風險線securitiesratings證券等級securitiesswap證券換掉securitiestrading證券交易securitization證券化security證券，擔保，擔保品securityagreement擔保協議securitycapital安全資本securitydeposit保證金securityinterest擔保權益securityneeds安全需求securityrisk證券風險，擔保風險\o"Seedcapital"seedcapital\o"種子資本"種子資本，\o"創業資本"創業資本\o"Seedmoney"seedmoney\o"種子資金"種子資金，創業資金segment分部，獨立計量損益部門segmentaccounting分部會計segmentationstrategy分部戰略segmentcontributionmargin分部貢獻毛利\o"Segmentreporting"segmentreporting\o"分部報告"分部報告segregationofduties職責分割，職責劃分seizure充公，沒收\o"Selectivedistribution"selectivedistribution\o"選擇性銷售"選擇性銷售selectiveinventorycontrol選擇性存貨控制self-administeredfund自管基金self-assessment自估稅額self-balancing自平self-constructedasset自建固定資產self-employment自營職業，\o"個體經營"個體經營self-employment自營職業，\o"個體經營"個體經營self-employmentincome自營職業收益，個體經營收益self-employmentretirementplan自營職業者退休金計劃self-employmenttax自營職業稅\o"Self-finance"self-finance\o"自籌資金"自籌資金self-financeratio自籌資金比率\o"Self-insurance"self-insurance\o"自保"自保，\o"自辦保險"自辦保險self-interestprinciple自利原則self-liquidationfinancing自償性籌資self-regulationsystem自律制度\o"Self-regulatoryorganizations"self-regulatoryorganizations\o"自律組織"自律組織self-sustainingfund自給資金seller’slien賣方留置權\o"Seller’smarket"seller’smarket\o"賣方市場"賣方市場sellingandadministrativeexpense銷售和管理費用sellingandadministrativeexpensebudget銷售和管理費用sellingexpense\o"銷售費用"銷售費用sellinggroup推銷聯營，推銷集團sellingprice賣價，報價\o"Sellingshort"sellingshort\o"賣空"賣空sellingsyndicate推銷聯營，推銷集團sellofprocess-furtherdecision銷售或繼續加工決策\o"Semi-finishedproduct"semi-finishedproduct\o"半成品"半成品semi-fixedcost\o"半固定成本"半固定成本semi-senioraccountant中級會計師\o"Semi-variablecost"semi-variablecost\o"半變動成本"半變動成本senioraccountant高級會計師seniorbond優先債券\o"Seniorcapital"seniorcapital\o"優先資本"優先資本seniorcreditor優先債權人seniordebt優先債務seniorinterest優先權益seniormortgage優先抵押seniorpartner高級合伙人seniorsecurity優先證券sensitivemarket敏感性市場\o"Sensitivityanalysis"sensitivityanalysis\o"敏感性分析"敏感性分析separableasset可分離資產separablecost可分離成本separableentitypostulate單獨個體假設separateproperty單獨支配的財產separatereture單獨稅單separationofownershipandcontrol所有權與管理權的分離separationpay解雇費sequentialaccess按序存取sequesteredaccount查封帳戶sequestration查封，扣押serialbonds分期償還債券serialcorrelation序列相關seriesbonds系列債券seriousfraudoffice重大舞弊調查局，重大欺詐調查局service勞務，服務；清償債務；局，署servicecenter服務中心勞務中心\o"Servicecontract"servicecontract\o"勞務合同"勞務合同，服務合同\o"Servicecost"servicecost\o"勞務成本"勞務成本servicedepartment勞務部門serviceindustry服務產業\o"Servicelease"servicelease\o"服務性租賃"服務性租賃servicelife服務年限serviceofdebt債務償付servicepotential服務潛力setofaccounts成套帳薄setofdocuments整套單據\o"Set-off"set-off\o"抵消"抵消\o"Settlement"settlement結算，\o"清算"清算settlementdate結算日期，交割日期settlementfunds結算資金settlementofaccounts帳目結算\o"Settlementofclaims"settlementofclaims\o"理賠"理賠settlementofexchange\o"結匯"結匯settlementprice結算價格，清理價格settlementsheet債務結算表settlementterm結算條件settlor財產授與人set－upcost生產準備成本seventhdirective第7號令severalliability個別責任shading減讓shadowdirector影子董事\o"Shadowprice"shadowprice\o"影子價格"影子價格shadytransaction秘密交易shake-out迫使估價暴跌shake-up構重大改組shamecorporation虛假公司shamtransaction虛假業務share\o"股份"股份,\o"股票"股票sharebonus股票紅利\o"Sharecapital"sharecapital\o"股本"股本sharecertificate股票sharerevenue分成收入shareexchange股份交換\o"Shareholder"shareholder\o"股東"股東shareholders’register股東登記薄shareholders’equity股東產權shareindex\o"股票價格指數"股票價格指數shareofstock股份\o"Shareofthemarket"shareofthemarket\o"市場份額"市場份額，\o"市場占有率"市場占有率shareoption\o"購股權"購股權，\o"股票期權"股票期權\o"Sharepremium"sharepremium\o"股本溢價"股本溢價sharesplit\o"股份分割"股份分割，分股sharetransfer\o"股票轉讓"股票轉讓sharewarehousing股份存儲sharingarrangement分成協議shark詐騙者sharkwatcher詐騙識別專家\o"Shellcompany"shellcompany\o"空殼公司"空殼公司shelter避稅項目Shermananti-trustact謝爾曼反托拉斯法shiftingoftaxburden稅收負擔轉嫁shipment裝運，船運；裝運貨物，船運貨物shipmentanddeliverycost發運費用shipmentpolicy船運保險單shipmentprice交運價格shipowner’slien船主留置權shippingdepartment發運部門shippingdocument運貨單據，發運單據shippingexchange海運交易所shippingexpense運貨費用shippingspecifications裝貨清單shortaccount空頭帳戶shortage短量，短缺額shortagecost缺成本\o"Shortbill"shortbill\o"短期票據"短期票據，短期匯票\o"Shortcovering"shortcovering\o"空頭補進"空頭補進short-formauditreport短式審計報告shortposition空頭，短缺頭寸shortrun短期\o"Short-rundecision"short-rundecision\o"短期決策"短期決策\o"Short-runmarginalcost"short-runmarginalcost\o"短期邊際成本"短期邊際成本shorts短期證券shortsale\o"賣空"賣空shortterm短期short-termasset短期資產short-termbudget短期預算\o"Short-termdebt"short-termdebt\o"短期債務"短期債務short-termdebtratio短期債務比率\o"Short-termfinancing"short-termfinancing\o"短期籌資"短期籌資short-termforecast\o"短期預測"短期預測\o"Short-terminterestrate"short-terminterestrate\o"短期利率"短期利率\o"Short-terminvestment"short-terminvestment\o"短期投資"短期投資short-termism短期盈利主義short-termlease短期租賃\o"Short-termliability"short-termliability\o"短期負債"短期負債\o"Short-termloan"short-termloan\o"短期貸款"短期貸款shrinkage損耗shutdownexpense停產費用，停業費用sickpay病假工資\o"Sightbill"sightbill\o"即期匯票"即期匯票\o"Sightcredit"sightcredit\o"即期信用證"即期信用證sightdeposit\o"活期存款"活期存款sightdraft\o"即期匯票"即期匯票sightletterofcredit\o"即期信用證"即期信用證\o"Sightrate"sightrate\o"即期匯率"即期匯率signature簽字，署名signaturecard印鑒卡signedinstrument簽約文件，簽署票據signer簽約人，簽署人significantamount有實義金額，大數金額signoff結束指令signon開始指令silentpartner隱名合伙人siliconvalley硅谷simplearbitrage簡單套利simplecapitalstructure簡單資本結構simplecontract簡易合同simpledebenture無擔保公司債\o"Simpleentry"simpleentry\o"簡單分錄"簡單分錄\o"Simpleinterest"simpleinterest\o"單利"單利simplejournal簡單日記帳simplerateofreturn簡單收益率simpleregressionanalysis簡單回歸分析simpletrust簡單信托simplexmethod單純形法simplicity簡明性simplifiedfinancialstatement簡化財務報表，簡化會計報表\o"Simulation"simulation\o"模擬"模擬simultaneousprocessing同時處理simultaneousverification同時驗證singlecostsystem單一成本制度\o"Single-entrybookkeeping"single-entrybookkeeping\o"單式薄記"單式薄記singleliability單獨責任singleoption單項期權singlepaymentloan一次付清貸款singlepremiumpolicy一次付清保險單singlepresentation單獨反映singleproprietorship\o"獨資"獨資single-stepincomestatement單步式損益表\o"Single-taxsystem"single-taxsystem\o"單一稅制"單一稅制singleventure獨營，獨資經營\o"Sinkingfund"sinkingfund\o"償債基金"償債基金sinkingfundmethodofdepreciation償債基金折舊法sinkingfundreserve償債基金準備金site廠址，網址，網址siteselectionstudy廠址選擇研究sitevaluetax\o"地價稅"地價稅situationalmanagement情勢管理six-day6%method六天六厘計算法skeletonaccount\o"T型帳戶"T型帳戶skewness偏斜性skill-intensive技術密集型\o"Skimmingpricing"skimmingpricing\o"刮脂價格"刮脂價格，\o"早期獲利價格"早期獲利價格skip逃債者skipaccount逃債者帳戶skiptracing逃債追蹤服務skyrocketingprice飛漲價格slackbudget松弛預算slackmarket疲軟市場slackpath松弛路徑slackseason淡季sleepingpartner隱名合伙人slideerror位數移動錯誤slidescale滑動比率slidescaleprice滑動價格slidescaletariff滑動關稅稅率slidingbudget滑動預算slip傳票slowasset呆滯資產slump經濟萎縮slushmoney行賄資金smallbusinessadministration小型企業管理局smallbusinesscorporation小型企業公司smallbusinessinvestmentcompany小型企業投資公司smallcompany小型公司smallloan小額貸款smallloancompany小額貸款公司\o"Smallprofitandquickreturn"smallprofitandquickreturn\o"薄利多銷"薄利多銷smartcard機敏信用卡,職能信用卡smartinvestment機敏投資smartpros智能財會信息網smartterminal機敏終端機，智能終端機smash\o"破產"破產smoothing修勻\o"Smuggling"smuggling\o"走私"走私S-Oact\o"薩班斯－奧克斯法案"薩班斯－奧克斯法案\o"Socialaccounting"socialaccounting\o"社會會計"社會會計\o"Socialaudit"socialaudit\o"社會審計"社會審計socialbalancesheet社會資產負債表socialbenefit社會效益socialbenefitcostratio社會效益對社會成本比率\o"Socialcost"socialcost\o"社會成本"社會成本socialdarwinism社會達爾文主義\o"Socialdumping"socialdumping\o"社會傾銷"社會傾銷socialeconomicenvironment社會經濟環境socialeconomics社會經濟學social-economicwelfareapproach社會經濟福利法socialimpactstatement社會影響報表socialincome社會收益socialindicator社會指標\o"Socialinsurance"socialinsurance\o"社會保險"社會保險socialobjective社會目標socialresponsibility社會責任\o"Socialresponsibilityaccounting"socialresponsibilityaccounting\o"社會責任會計"社會責任會計socialresponsibilityaudit社會責任審計\o"Socialresponsibilityinvestment"socialresponsibilityinvestment\o"社會責任投資"社會責任投資socialresponsibilitystatement社會責任報表\o"Socialrisk"socialrisk\o"社會風險"社會風險\o"Socialsecurity"socialsecurity\o"社會保障"社會保障，\o"社會保險"社會保險socialsecurityadministration社會保障事務管理局socialsecuritybenefit社會保障金\o"Socialsecuritytax"socialsecuritytax\o"社會保障稅"社會保障稅，\o"社會保險稅"社會保險稅\o"Socialwealth"socialwealth\o"社會財富"社會財富\o"Socialwelfare"socialwelfare\o"社會福利"社會福利societyforinformationmanagement信息管理協會softcopy軟拷貝\o"Softcurrency"softcurrency\o"軟貨幣"軟貨幣，\o"軟通貨"軟通貨softexpert軟專家softfunding軟性資金來源\o"Softloan"softloan\o"軟通貨貸款"軟通貨貸款softloanwindow軟貸款窗口softmarket行情疲軟，疲軟市場softmoney\o"軟貨幣"軟貨幣，\o"軟通貨"軟通貨software軟件softwarecompatibility軟件兼容性softwaredevelopmentcost軟件開放成本softwareflexibility軟件靈活性softwarelifecycle軟件壽命周期softwaremaintenance軟件維護softwarepackage軟件組合程序softwaresecurity軟件安全措施soledistributer總經銷商solepractitioner單獨開業者soleproprietorshiip\o"獨資"獨資，\o"獨資企業"獨資企業\o"Solvency"solvency\o"償債能力"償債能力solvencyratio\o"償債能力比率"償債能力比率sophisticatedinvestor精明投資人sorting分類，排序sortingcodenumber分類編碼soundfinance穩健財政，穩健財務soundvalue公平價值，合理價值\o"Sourceandapplicationoffundsstatement"sourceandapplicationoffundsstatement\o"資金來源和運用表"資金來源和運用表sourcedata原始數據\o"Sourcedocument"sourcedocument\o"原始憑證"原始憑證sourceofevidence證據來源sourceoffinancing資本籌措來源sourceoftaxation\o"稅源"稅源sourceofworkingcapital流動資金來源southseabubble南洋泡沫sovereignimmunity主權國豁免權sovereignloan主權國貸款sovereignrisk主權國貸款風險specialaccount專用帳戶specialagent特約代理商specialassessment特別攤派稅捐，特種稅捐specialaudit\o"專項審計"專項審計，特別審計specialbonus特別紅利specialbudget特別預算specialcash專用現金specialcommissioners特派專員specialcostanalysis專項成本分析specialcrossedcheck特別劃線支票\o"Specialdeposit"specialdeposit\o"特別存款"特別存款specialdividend特別股利\o"Specialdrawingrights"specialdrawingrights\o"特別提款權"特別提款權\o"Specialeconomiczone"specialeconomiczone\o"經濟特區"經濟特區\o"Specialendorsement"specialendorsement\o"特別背書"特別背書specialfund\o"專用基金"專用基金specialinterestgroup特定權益社會集團\o"Specialjournal"specialjournal\o"專用日記帳"專用日記帳specialledger專用分類帳specialletterofcredit特別信用證specialorderdecision特殊訂單決策specialpartnership特別合伙specialprivilege特殊優惠specialpurposefinancialstatement專用財務報表，專用會計報表specialreport\o"專項審計報告"專項審計報告，特別審計報告specialresolution特別決議specialrevenuefund特種收入基金specie硬幣，鑄幣specificassignment特定轉讓，個別轉讓specificcost特殊成本，專署成本specificidentificationmethod個別鑒定法specificinsurance特定財產項目保險specificlegacy指定遺囑，特別遺贈specific-ordercosting訂單成本制度\o"Specificpriceindex"specificpriceindex\o"個別物價指數"個別物價指數，單項物價指數specificpricelevelchance個別價格水平變動specificpurposefund專門用途基金，專用基金specificseparateentitypostulate特定獨立個體假設\o"Specifictax"specifictax\o"從量稅"從量稅\o"Speculation"speculation\o"投機"投機，投機活動speculativeinvestment投機性投資speculativemotive投機性動機speculativestock投機性股票speculator投機商speechrecognitionsoftware語言識別軟件spending開支，支出spending-power開支能力spendingvariance開支差異spendthrift揮霍浪費spin-off以產易股split\o"股份分割"股份分割splitcapitaltrust分股信托split-investmentcompany分股投資公司split-off以股易股，股本轉換split-offpoint分離點split-up股本分割spoilage廢品損耗，次品損耗spoiledproduct廢品，次品sponsor\o"創辦人"創辦人，資助人spontaneouscredit自發費用spotcash手存現金spotcheck突擊檢查，現場抽查\o"Spotexchangerate"spotexchangerate\o"即期匯率"即期匯率，\o"現匯匯率"現匯匯率spotgoods\o"現貨"現貨spotmarket現貨交易市場，現匯交易市場spotprice現貨價格spottransaction\o"現貨交易"現貨交易spread\o"差價"差價，\o"進銷差價"進銷差價;詳細記錄spreadarbitrage差價套利spreadsheet棋盤式數據表，棋盤式計算表spreadsheetprogram棋盤式計算表編制程序squeeze壓縮，緊縮；\o"軋空頭"軋空頭；倒軋stabilization穩定stabilizationfunction穩定職能，穩定經濟職能stabilizedbond穩定幣值債券stabilizedprice穩定價格stabilizers穩定經濟工具stablemonetaryunitpostulate穩定貨幣單位假設staff雇員，參謀人員staffauditor雇員審計師\o"Staffauthority"staffauthority\o"參謀職權"參謀職權，\o"幕僚職權"幕僚職權stag新股套利者stageofcompletion完工程度stageofproductlife產品壽命階段\o"Stagflation"stagflation\o"停滯性膨脹"停滯性膨脹，\o"滯脹"滯脹stagnation停滯stakeholder特定權益集團stakeholdertheory特定權益集團理論stalebilloflading失效提貨單，過期提貨單stalecheck失效支票，過期支票\o"Stamptax"stamptax\o"印花稅"印花稅standard標準，準則standardpoor’scompustat標準和普爾公司會計數據庫standard&poor’scorporation標準和普爾公司standar&poor’s500stockindex\o"標準和普爾500種股票價格指數"標準和普爾500種股票價格指數standard&poor’srating標準和普爾證券評定登記standardauditreport標準和審計報告standardcard標準信用卡\o"Standardcontract"standardcontract\o"標準合同"標準合同\o"Standardcost"standardcost\o"標準成本"標準成本standardcosting標準成本計算法standardcostvariance標準成本差異standarddeducion標準扣減額\o"Standarddeviation"standarddeviation\o"標準差"標準差standarderror標準誤差standardindustrialclassification標準產業分類standardinternationaltradeclassification國際貿易標準分類standardizationofaccounting會計的標準化standardizationofaccountingterms會計名詞的標準化standardizedauditprogram標準審計程序standardlabortime標準人工工時standardmaterialprice標準材料價格standardizedinternationalaccounting國際標準化會計standardlaborrate標準工資表\o"Standardmoney"standardmoney標準貨幣，\o"本位幣"本位幣standardofconduct行為準則standardofliving生活水準standardofperformance業績考核標準standardoverhead標準間接費用standardratios標準比率standbycost休閑成本standbyequipment備用設備\o"Standbyletterofcredit"standbyletterofcredit\o"備用信用證"備用信用證standbyrevolvingcredit備用周轉性信貸standingauditor常任審計師\o"Standingcost"standingcost\o"長期成本"長期成本standingdata長期數據standingorder長期訂單standstillagreement暫停償付協議staplestock主要存貨starsoftware斯塔軟件start-upcost生產準備成本statedcapital規定股本，設定股本;申報股本statedvalue設定價值stateenterprise國營企業stateflatratepension國家統一退休金statement報表，客戶結帳單，帳單,公報statementanalysis報表分析statementform報表格式statementofaccount客帳結算單statementofaffairs清算式資產負債表\o"Statementofassetsandliabilities"statementofassetsandliabilities\o"資產負債表"資產負債表\o"Statementofcashflows"statementofcashflows\o"現金流量表"現金流量表statementofcashreceiptsanddisbursements現金收支表statementoffinancialposition財務狀況表statementofcostofgoodsmanufactured產品成本報表statementofincome\o"收益表"收益表，\o"損益表"損益表statementofnetworth資本凈值表statementofoperating營業報表statementofrealizationandliquidation變現和清償表statementofretainedearnings留存收益表，留存盈余表statementofrevenuesandexpenditures收支表\o"Statementofstockholder’sequity"statementofstockholder’sequity\o"股東權益表"股東權益表state-ownedenterprice國營企業stateownership國有制stateplanning國家計劃\o"Statetrading"statetrading\o"國營貿易"國營貿易\o"Staticanalysis"staticanalysis\o"靜態分析"靜態分析\o"Staticbudget"staticbudget\o"靜態預算"靜態預算staticstatement靜態報表staticstructure靜態結構statisticalaccounting統計會計statisticalanalysissystem統計分析系統statisticalsampling統計抽樣法statisticalsoftware統計軟件statusinquiryagency信用調查機構statusoftaxpayer納稅人身份statutelaw成文法statuteoffraud防止欺詐法statuteoflimitation時效法statutoryaccounting法規會計statutoryaudit法規審計statutorybasis法定基準statutorybooks法定帳冊\o"Statutorycapital"statutorycapital\o"法定股本"法定股本statutorydeclaration法定申明statutorydepletion法定折耗statutorylegacy法定遺產statutorymerger法定兼并statutoryreceiver法定破產企業財產接管人statutorystatement法定報表stepallocationmethod逐步分配法，逐步分攤法step-ratemortgage階梯式利率抵押貸款step-variablecost\o"階梯式變動成本"階梯式變動成本stewardship保管職責stepcost\o"階梯式成本"階梯式成本，\o"階梯式變動成本"階梯式變動成本stewardshipaccounting保管責任會計，保管會計stipend薪金，固定津貼stipulatedprice約定價格stochastic隨機性stock股份，股票；政府證券；\o"存貨"存貨，存量stockacquisitionplan股票購買計劃stockappreciation股票升值，存貨升值stockappreciationrelief存貨升值稅額減免stockappreciationrights股票升值權益stockarbitrage股票套利stockaverages股票平均價格指數stockbonus股票紅利\o"Stockbroker"stockbroker\o"股票經紀人"股票經紀人stockcertificate股票stockclearingcorporation股票清算公司\o"Stockcompany"stockcompany\o"股份公司"股份公司stockcompensation股票報酬stockcontrol\o"存貨控制"存貨控制stockdilution股份稀釋，股權削減stockdiscount股票折價\o"Stockdividend"stockdividend\o"股票股利"股票股利stockexchange股票交易所stockexchangeautomatedquotations股票交易所自動行情表stockexchangedailyofficiallist股票交易所每日官定牌價stockholder股票持有人，\o"股東"股東stockholders‘equity股東產權stockholders’equityratio股東產權比率stockholders’equityturnover股東產權周轉率stockindex股票指數，股票價格指數\o"Stockindexfutures"stockindexfutures\o"股票指數期貨"股票指數期貨\o"Stockindexoption"stockindexoption\o"股票指數期權"股票指數期權stockintrade待銷存貨\o"Stockmarket"stockmarket\o"股票市場"股票市場stockmarketcrash股市行情暴跌stockonhand庫存存貨stockoption\o"購股權"購股權stockoptionaccounting購股權會計stockout庫存耗竭，庫存缺貨stock-outcost缺獲成本stockoutstanding流通在外股份stockpremium股票溢價\o"Stockprice"stockprice\o"股票價格"股票價格stockpurchaseplan股票購買計劃stockpurchasewarrant\o"購股權證"購股權證stockquotation股票行情表stockregister股票登記薄\o"Stockrepurchase"stockrepurchase\o"股票回購"股票回購stockright優先購股權\o"Stocksplit"stocksplit\o"股份分割"股份分割，\o"拆股"拆股stocksubscription股票認購stocktaking\o"存貨盤盈"存貨盤盈\o"Stocktransfer"stocktransfer\o"股票轉讓"股票轉讓，\o"股票過戶"股票過戶stocktransfertax股票交易稅，股票過戶稅\o"Stockturnover"stockturnover\o"存貨周轉率"存貨周轉率stockvaluation\o"存貨計價"存貨計價\o"Stockwarrant"stockwarrant購股權證stockwatering股票摻水stockyield股票收益率stop-paymentorder停止支付通知單stoppedcheck止付支票storage存儲，存儲器storagecapacity存儲容量storagecost存儲成本，倉儲成本storeaudit零售商店審計storehouse倉庫stores\o"庫存材料"庫存材料storescard庫存材料卡storesledger材料分類帳storesrequisition領料單，領料申請書straddle買賣期貨合同，買賣期權straightbilloflading直接提貨單，記名提貨單straightbond單純債券\o"Straightcommission"straightcommission\o"單純傭金"單純傭金straightlease直線租賃straightletterofcredit直接信用證straight-linemethodofamortization直線推銷法\o"Straight-linemethodofdepreciation"straight-linemethodofdepreciation\o"直線折舊法"直線折舊法straightloan單純信用貸款straightsalary單純薪金\o"Strategicbudget"strategicbudget\o"戰略預算"戰略預算strategicbusinessdepartment戰略營業部門\o"Strategicdecision"strategicdecision\o"戰略決策"戰略決策strategicfinance戰略財務strategicinvestmentappraisal戰略性投資評價\o"Strategicmanagementaccounting"strategicmanagementaccounting\o"戰略管理會計"戰略管理會計\o"Strategicmaterial"strategicmaterial\o"戰略物資"戰略物資strategicplanning\o"戰略計劃"戰略計劃\o"Stratifiedsampling"stratifiedsampling\o"分層抽樣法"分層抽樣法strikingprice預購價格stripoption剝離期權，三重交易期權stripping剝離strongcurrency強勢貨幣strongtrademark強性商標structuralanalysis結構分析structuralchart組織機構圖表\o"Structuralinflation"structuralinflation\o"結構性通貨膨脹"結構性通貨膨脹\o"Structuralunemployment"structuralunemployment\o"結構性失業"結構性失業structuralofaccountingtheory\o"會計理論結構"會計理論結構structureoffinancialstatement財務報表結構，會計報表結構\o"Structureofinterestrate"structureofinterestrate\o"利率結構"利率結構structureoftaxrate稅率結構stub票根，存根subchapterscorporation非納稅公司sub-contract分包合同subcontractor分包商subcontractor’saudit分包合同審計subdivisionofshares分股subjectivegoodwill主觀商譽subjectiveprobabilities\o"主觀概率"主觀概率subjectivevalue主觀價值subjectmatter標的subjectto有待審批，受限于某項條件subject-tooption附保留意見書subjecttoratification有待審批sublease分租，\o"轉租"轉租sublicensing許可證轉讓submission提交，報送submortgage二次抵押，轉押suboptimization次優化subordinatedbond次等債券\o"Subordinateddebt"subordinateddebt\o"次等債務"次等債務subordinatedinterest次等權益subrogation取代債權subscribe簽署，認購subscribecapitalstock已認購股本subscriber認購人，認股人subscription認購subscriptionright認股權，\o"認股權證"認股權證subsequentevents期后會計事項\o"Subsidiaryaccount"subsidiaryaccount\o"輔助帳戶"輔助帳戶，\o"明細帳戶"明細帳戶subsidiarybenefit從屬效益subsidiarycoin\o"輔幣"輔幣\o"Subsidiarycompany"subsidiarycompany附屬公司，\o"子公司"子公司subsidiarycompanyaccounting子公司會計subsidiarydocuments附屬單據subsidiaryexportcompany附屬出口公司\o"Subsidiaryledger"subsidiaryledger\o"輔助分類帳"輔助分類帳\o"Subsidiaryletterofcredit"subsidiaryletterofcredit\o"從屬信用證"從屬信用證subsidizedexport補貼出口subsidizedprice補貼價格subsidy補助金，補貼subsistence