财务英语英汉对照表 (S)
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- 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&P compustat标准和普尔公司会计数据库
- S&P 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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