財務英語英漢對照表 (S)
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- Senior accountant 會計師或者高級會計師
- Safe deposit寄存保管
- safe deposit charge寄存保管費
- safeguarding of assets資產保護
- safe investment rule安全投資規則
- safety factor安全繫數
- safety inventory安全庫存，保險庫存
- safety margin營業安全幅度
- safety stock安全庫存，保險庫存
- salaried employee掙薪金的職工
- salaried partner掙薪金的合伙人
- salary薪金
- salary and allowance薪金和津貼
- 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薪金扣減計劃
- salary roll薪金錶
- salary structure薪金結構
- sale 銷售
- sale and leaseback售後租回租賃
- sale by description憑說明書銷售
- sale by inspection憑驗貨銷售
- sale by sample憑樣品銷售
- sale by trademark憑商標銷售
- sale contract銷售合同
- sale price售價
- sales銷售額，銷售收入
- sales account銷售帳戶，銷售收入帳戶
- sales allowance銷貨折讓
- sales analysis銷售收入分析
- sales audit銷售審計，銷售收入審計
- sales basis銷售基準
- sales book銷貨薄，銷售收入帳薄
- sales budget銷售預算，銷售收入預算
- sales commission銷售佣金
- sales discount銷售折扣
- sales forecast銷售預測，銷售收入預測
- sales invoice銷貨發票
- sales journal銷售日記帳，銷售收入日記帳
- sales ledger銷售分類帳，銷售收入分類帳
- sales mix銷售組合，銷售商品品種
- sales mix variance銷售商品品種結構差異
- sales price variance銷售價格差異
- sales promotion促銷
- sales records銷售記錄，銷售收入記錄
- sales register銷貨登記薄
- sales representative銷售代理商
- sales return銷售退回
- sales tax銷售稅，營業稅
- dales terms銷售條件
- sales to accounts receivable ratio銷售收入對應收帳款比率
- sales to current liabilities ratio銷售收入對流動負債比率
- sales to inventory ratio銷售收入對存貨比率
- sales to total asset ratio銷貨額對資產總額比率
- sales volume variance銷量差異
- salvage value殘值
- sample樣本
- sample precision樣本精確度
- sample size樣本量
- sampling抽樣法
- sampling error抽樣誤差
- sampling for attributes屬性抽樣法
- sampling for variance變數抽樣法
- sampling risk抽樣風險
- sampling test抽樣檢查
- sanction製裁
- S&L assicuatuib儲蓄貸款協會
- S&P compustat標準和普爾公司會計資料庫
- S&P 500 stock index標準和普爾500種股票價格指數
- Sarbanes-Oxley Act薩班斯－奧克斯法案
- Sarbanes-Oxley information center薩班斯－奧克斯法案信息中心
- satellite banking衛星銀行業務
- satisfaction償還，贖回
- satisfaction of claim理賠
- saturation stage飽和階段
- save as you earn scheme 定額儲蓄計劃
- savings儲蓄
- savings account儲蓄帳戶
- savings and loan association儲蓄貸款協會
- savings bank儲蓄銀行
- savings bond儲蓄公債
- savings deposit儲蓄存款
- saving deposit certificate定期儲蓄存款
- savings ratio儲蓄率
- saye scheme定額儲蓄計劃
- scale economy規模經濟
- scalper小投機者
- scan審閱，查閱;掃描
- scarce currency稀有貨幣
- scarce resources稀有資源
- scatter graph散點圖，散佈圖
- scavenger sale財產抵稅拍賣
- scenario遠景概況
- schedule附表，明細表；稅率表，費率表
- schedule of accounts receivable應收帳款明細表
- schedule of manufacturing overhead製造間接費用明細表
- schedule of property財產明細表，財產目錄
- scheme of composition償債和解計劃
- scientific management科學管理
- scientific method of amortization科學攤銷法
- scissors difference剪刀差
- scope limitation範圍限制
- scope of audit審計範圍
- scope of cover承保範圍
- scope paragraph範圍段落
- scorekeeping記錄保管
- S corporation小型企業公司
- scrap value費料價值
- screen trading屏幕交易
- scrip臨時憑證,代價券
- scrip dividend臨時憑證股利，票據股利
- scrip issue發行紅利股
- seal印章
- sealed bid密封投標
- seasonal adjustments季節性調整
- seasonal discount季節性折扣
- seasonal unemployment季節性失業
- seasonal variation季節性變動
- seasoned securities價格已穩定證券
- SEC EDGAR database證券交易管理委員會資料庫
- SEC Bulletins證券交易管理委員會公報
- SEC Investigation證券交易管理委員會調查
- SEC Laws&Regulations證券交易管理委員會法律和規章
- SEC New rule on internal control reporting美國證券交易管理委員會新會計規章，對上市公司內部控制地審計報告
- secondary account二級帳戶
- secondary auditor從屬審計師
- secondary bank二級銀行
- secondary classification二次分類
- secondary data第二手數據
- secondary liability從屬負債，從屬債務
- secondary market二級市場
- secondary offering第二次銷售
- second beneficiary 第二受款人
- second mortgage第二抵押
- secrecy保守機密
- secret commission秘密佣金
- secret ledger機密分類帳
- secret reserve秘密準備金
- secular inflation長期通貨膨脹
- secular stagnation長期經濟停滯
- secular trend長期趨勢
- secular bond擔保債券
- secular creditor有擔保債權人
- secured liability擔保負債，擔保債務
- secured loan擔保貸款
- secured transaction擔保交易，擔保經濟業務
- securities證券
- securities act of 1933年證券法
- securities acts證券法
- securities analysis證券分析
- securities analyst證券分析師
- securities and exchange commission證券交易管理委員會
- securities and futures authority證券和期貨交易管理協會
- securities and investment board 證券和投資管理委員會
- securities company證券公司
- securities exchange證券交易所
- securities exchange act of 1934年證券交易法
- securities exchange tax證券交易稅
- securities fraud證券欺詐
- securities industry證券產業
- securities industry automation corporation證券產業自動化公司
- securities investment trust證券投資信托公司
- securities investor protection act證券投資人保護法
- securities investor protection corporation證券投資人保護公司
- securities market證券市場
- securities market line證券市場貝塔風險線
- securities ratings證券等級
- securities swap證券換掉
- securities trading證券交易
- securitization證券化
- security證券，擔保，擔保品
- security agreement擔保協議
- security capital安全資本
- security deposit保證金
- security interest擔保權益
- security needs安全需求
- security risk證券風險，擔保風險
- seed capital種子資本，創業資本
- seed money種子資金，創業資金
- segment分部，獨立計量損益部門
- segment accounting分部會計
- segmentation strategy分部戰略
- segment contribution margin分部貢獻毛利
- segment reporting分部報告
- segregation of duties職責分割，職責劃分
- seizure充公，沒收
- selective distribution選擇性銷售
- selective inventory control選擇性存貨控制
- self-administered fund自管基金
- self-assessment自估稅額
- self-balancing自平
- self-constructed asset自建固定資產
- self-employment自營職業，個體經營
- self-employment自營職業，個體經營
- self-employment income自營職業收益，個體經營收益
- self-employment retirement plan自營職業者退休金計劃
- self-employment tax自營職業稅
- self-finance自籌資金
- self-finance ratio自籌資金比率
- self-insurance自保，自辦保險
- self-interest principle自利原則
- self-liquidation financing自償性籌資
- self-regulation system自律制度
- self-regulatory organizations自律組織
- self-sustaining fund自給資金
- seller’s lien賣方留置權
- seller’s market賣方市場
- selling and administrative expense銷售和管理費用
- selling and administrative expense budget銷售和管理費用
- selling expense銷售費用
- selling group推銷聯營，推銷集團
- selling price賣價，報價
- selling short賣空
- selling syndicate推銷聯營，推銷集團
- sell of process-further decision銷售或繼續加工決策
- semi-finished product半成品
- semi-fixed cost半固定成本
- semi-senior accountant中級會計師
- semi-variable cost半變動成本
- senior accountant高級會計師
- senior bond優先債券
- senior capital優先資本
- senior creditor優先債權人
- senior debt優先債務
- senior interest優先權益
- senior mortgage優先抵押
- senior partner高級合伙人
- senior security優先證券
- sensitive market敏感性市場
- sensitivity analysis敏感性分析
- separable asset可分離資產
- separable cost可分離成本
- separable entity postulate單獨個體假設
- separate property單獨支配的財產
- separate reture單獨稅單
- separation of ownership and control所有權與管理權的分離
- separation pay解雇費
- sequential access按序存取
- sequestered account查封帳戶
- sequestration查封，扣押
- serial bonds分期償還債券
- serial correlation序列相關
- series bonds系列債券
- serious fraud office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
- service center服務中心勞務中心
- service contract勞務合同，服務合同
- service cost勞務成本
- service department勞務部門
- service industry服務產業
- service lease服務性租賃
- service life服務年限
- service of debt債務償付
- service potential服務潛力
- set of accounts成套帳薄
- set of documents整套單據
- set-off抵消
- settlement結算，清算
- settlement date結算日期，交割日期
- settlement funds結算資金
- settlement of accounts帳目結算
- settlement of claims理賠
- settlement of exchange結匯
- settlement price結算價格，清理價格
- settlement sheet債務結算表
- settlement term結算條件
- settlor財產授與人
- set－up cost生產準備成本
- seventh directive第7號令
- several liability個別責任
- shading減讓
- shadow director影子董事
- shadow price影子價格
- shady transaction秘密交易
- shake-out迫使估價暴跌
- shake-up構重大改組
- shame corporation虛假公司
- sham transaction虛假業務
- share股份,股票
- share bonus股票紅利
- share capital股本
- share certificate股票
- share revenue分成收入
- share exchange股份交換
- shareholder股東
- shareholders’ register股東登記薄
- shareholders’ equity股東產權
- share index股票價格指數
- share of stock股份
- share of the market市場份額，市場占有率
- share option 購股權，股票期權
- share premium股本溢價
- share split股份分割，分股
- share transfer股票轉讓
- share warehousing股份存儲
- sharing arrangement分成協議
- shark詐騙者
- shark watcher詐騙識別專家
- shell company空殼公司
- shelter避稅項目
- Sherman anti-trust act謝爾曼反托拉斯法
- shifting of tax burden稅收負擔轉嫁
- shipment裝運，船運；裝運貨物，船運貨物
- shipment and delivery cost發運費用
- shipment policy船運保險單
- shipment price交運價格
- shipowner’s lien船主留置權
- shipping department發運部門
- shipping document運貨單據，發運單據
- shipping exchange海運交易所
- shipping expense運貨費用
- shipping specifications裝貨清單
- short account空頭帳戶
- shortage 短量，短缺額
- shortage cost缺成本
- short bill短期票據，短期匯票
- short covering空頭補進
- short-form audit report短式審計報告
- short position空頭，短缺頭寸
- short run短期
- short-run decision短期決策
- short-run marginal cost短期邊際成本
- shorts短期證券
- short sale賣空
- short term短期
- short-term asset短期資產
- short-term budget短期預算
- short-term debt短期債務
- short-term debt ratio短期債務比率
- short-term financing短期籌資
- short-term forecast短期預測
- short-term interest rate短期利率
- short-term investment短期投資
- short-termism短期盈利主義
- short-term lease短期租賃
- short-term liability短期負債
- short-term loan短期貸款
- shrinkage損耗
- shutdown expense停產費用，停業費用
- sick pay病假工資
- sight bill即期匯票
- sight credit即期信用證
- sight deposit活期存款
- sight draft即期匯票
- sight letter of credit即期信用證
- sight rate即期匯率
- signature簽字，署名
- signature card印鑒卡
- signed instrument簽約文件，簽署票據
- signer簽約人，簽署人
- significant amount有實義金額，大數金額
- sign off結束指令
- sign on 開始指令
- silent partner隱名合伙人
- silicon valley矽谷
- simple arbitrage簡單套利
- simple capital structure簡單資本結構
- simple contract簡易合同
- simple debenture無擔保公司債
- simple entry簡單分錄
- simple interest單利
- simple journal 簡單日記帳
- simple rate of return簡單收益率
- simple regression analysis簡單回歸分析
- simple trust簡單信托
- simplex method單純形法
- simplicity簡明性
- simplified financial statement簡化財務報表，簡化會計報表
- simulation模擬
- simultaneous processing同時處理
- simultaneous verification同時驗證
- single cost system單一成本制度
- single-entry bookkeeping單式薄記
- single liability單獨責任
- single option單項期權
- single payment loan一次付清貸款
- single premium policy一次付清保險單
- single presentation單獨反映
- single proprietorship獨資
- single-step income statement單步式損益表
- single-tax system單一稅制
- single venture獨營，獨資經營
- sinking fund償債基金
- sinking fund method of depreciation償債基金折舊法
- sinking fund reserve償債基金準備金
- site廠址，網址，網址
- site selection study廠址選擇研究
- site value tax地價稅
- situational management 情勢管理
- six-day 6%method六天六釐計演算法
- skeleton account T型帳戶
- skewness偏斜性
- skill-intensive技術密集型
- skimming pricing刮脂價格，早期獲利價格
- skip逃債者
- skip account逃債者帳戶
- skip tracing逃債追蹤服務
- sky rocketing price飛漲價格
- slack budget鬆弛預算
- slack market疲軟市場
- slack path鬆弛路徑
- slack season淡季
- sleeping partner隱名合伙人
- slide error位數移動錯誤
- slide scale滑動比率
- slide scale price滑動價格
- slide scale tariff滑動關稅稅率
- sliding budget滑動預算
- slip傳票
- slow asset呆滯資產
- slump經濟萎縮
- slush money行賄資金
- small business administration小型企業管理局
- small business corporation小型企業公司
- small business investment company小型企業投資公司
- small company小型公司
- small loan小額貸款
- small loan company小額貸款公司
- small profit and quick return薄利多銷
- smart card機敏信用卡,職能信用卡
- smart investment機敏投資
- smart pros智能財會信息網
- smart terminal機敏終端機，智能終端機
- smash 破產
- smoothing修勻
- smuggling走私
- S-O act薩班斯－奧克斯法案
- social accounting社會會計
- social audit社會審計
- social balance sheet社會資產負債表
- social benefit社會效益
- social benefit cost ratio社會效益對社會成本比率
- social cost社會成本
- social darwinism社會達爾文主義
- social dumping社會傾銷
- social economic environment社會經濟環境
- social economics社會經濟學
- social-economic welfare approach社會經濟福利法
- social impact statement社會影響報表
- social income社會收益
- social indicator社會指標
- social insurance社會保險
- social objective社會目標
- social responsibility社會責任
- social responsibility accounting社會責任會計
- social responsibility audit社會責任審計
- social responsibility investment社會責任投資
- social responsibility statement社會責任報表
- social risk社會風險
- social security社會保障，社會保險
- social security administration社會保障事務管理局
- social security benefit社會保障金
- social security tax社會保障稅，社會保險稅
- social wealth社會財富
- social welfare社會福利
- society for information management信息管理協會
- soft copy軟拷貝
- soft currency 軟貨幣，軟通貨
- soft expert軟專家
- soft funding軟性資金來源
- soft loan軟通貨貸款
- soft loan window軟貸款視窗
- soft market行情疲軟，疲軟市場
- soft money軟貨幣，軟通貨
- software軟體
- software compatibility軟體兼容性
- software development cost軟體開放成本
- software flexibility軟體靈活性
- software life cycle軟體壽命周期
- software maintenance軟體維護
- software package軟體組合程式
- software security軟體安全措施
- sole distributer總經銷商
- sole practitioner單獨開業者
- sole proprietorshiip獨資，獨資企業
- solvency償債能力
- solvency ratio償債能力比率
- sophisticated investor精明投資人
- sorting分類，排序
- sorting code number分類編碼
- sound finance穩健財政，穩健財務
- sound value公平價值，合理價值
- source and application of funds statement資金來源和運用表
- source data原始數據
- source document原始憑證
- source of evidence證據來源
- source of financing資本籌措來源
- source of taxation稅源
- source of working capital流動資金來源
- south sea bubble南洋泡沫
- sovereign immunity主權國豁免權
- sovereign loan主權國貸款
- sovereign risk主權國貸款風險
- special account專用帳戶
- special agent特約代理商
- special assessment特別攤派稅捐，特種稅捐
- special audit專項審計，特別審計
- special bonus特別紅利
- special budget特別預算
- special cash專用現金
- special commissioners特派專員
- special cost analysis專項成本分析
- special crossed check特別劃線支票
- special deposit特別存款
- special dividend 特別股利
- special drawing rights特別提款權
- special economic zone經濟特區
- special endorsement特別背書
- special fund專用基金
- special interest group特定權益社會集團
- special journal專用日記帳
- special ledger專用分類帳
- special letter of credit特別信用證
- special order decision特殊訂單決策
- special partnership特別合伙
- special privilege特殊優惠
- special purpose financial statement專用財務報表，專用會計報表
- special report專項審計報告，特別審計報告
- special resolution特別決議
- special revenue fund特種收入基金
- specie 硬幣，鑄幣
- specific assignment特定轉讓，個別轉讓
- specific cost特殊成本，專署成本
- specific identification method個別鑒定法
- specific insurance特定財產項目保險
- specific legacy指定遺囑，特別遺贈
- specific-order costing訂單成本制度
- specific price index個別物價指數，單項物價指數
- specific price level chance個別價格水平變動
- specific purpose fund專門用途基金，專用基金
- specific separate entity postulate特定獨立個體假設
- specific tax從量稅
- speculation投機，投機活動
- speculative investment投機性投資
- speculative motive投機性動機
- speculative stock投機性股票
- speculator投機商
- speech recognition software語言識別軟體
- spending開支，支出
- spending-power開支能力
- spending variance開支差異
- spendthrift揮霍浪費
- spin-off 分拆
- split股份分割
- split capital trust分股信托
- split-investment company分股投資公司
- split-off以股易股，股本轉換
- split-off point分離點
- split-up股本分割
- spoilage廢品損耗，次品損耗
- spoiled product廢品，次品
- sponsor創辦人，資助人
- spontaneous credit自發費用
- spot cash手存現金
- spot check突擊檢查，現場抽查
- spot exchange rate即期匯率，現匯匯率
- spot goods現貨
- spot market現貨交易市場，現匯交易市場
- spot price現貨價格
- spot transaction現貨交易
- spread差價，進銷差價;詳細記錄
- spread arbitrage差價套利
- spread sheet棋盤式數據表，棋盤式計算表
- spread sheet program棋盤式計算表編製程式
- squeeze壓縮，緊縮；軋空頭；倒軋
- stabilization穩定
- stabilization function穩定職能，穩定經濟職能
- stabilized bond穩定幣值債券
- stabilized price穩定價格
- stabilizers穩定經濟工具
- stable monetary unit postulate穩定貨幣單位假設
- staff雇員，參謀人員
- staff auditor雇員審計師
- staff authority參謀職權，幕僚職權
- stag新股套利者
- stage of completion完工程度
- stage of product life產品壽命階段
- stagflation停滯性膨脹，滯脹
- stagnation停滯
- stakeholder特定權益集團
- stakeholder theory特定權益集團理論
- stale bill of lading失效提貨單，過期提貨單
- stale check失效支票，過期支票
- stamp tax印花稅
- standard標準，準則
- standard poor’s compustat標準和普爾公司會計資料庫
- standard & poor’s corporation標準和普爾公司
- standard & poor’s 500 stock index標準和普爾500種股票價格指數
- standard & poor’s rating標準和普爾證券評定登記
- standard audit report標準和審計報告
- standard card標準信用卡
- standard contract標準合同
- standard cost標準成本
- standard costing標準成本計演算法
- standard cost variance標準成本差異
- standard deducion標準扣減額
- standard deviation標準差
- standard error標準誤差
- standard industrial classification標準產業分類
- standard international trade classification國際貿易標準分類
- standardization of accounting會計的標準化
- standardization of accounting terms 會計名詞的標準化
- standardized audit program標準審計程式
- standard labor time標準人工工時
- standard material price標準材料價格
- standardized international accounting國際標準化會計
- standard labor rate標準工資表
- standard money標準貨幣，本位幣
- standard of conduct行為準則
- standard of living生活水準
- standard of performance業績考核標準
- standard overhead標準間接費用
- standard ratios標準比率
- standby cost休閑成本
- standby equipment備用設備
- standby letter of credit備用信用證
- standby revolving credit備用周轉性信貸
- standing auditor常任審計師
- standing cost長期成本
- standing data長期數據
- standing order長期訂單
- standstill agreement暫停償付協議
- staple stock主要存貨
- star software斯塔軟體
- start-up cost生產準備成本
- stated capital規定股本，設定股本;申報股本
- stated value 設定價值
- state enterprise國營企業
- state flat rate pension國家統一退休金
- statement報表，客戶結帳單，帳單,公報
- statement analysis報表分析
- statement form報表格式
- statement of account客帳結算單
- statement of affairs清算式資產負債表
- statement of assets and liabilities資產負債表
- statement of cash flows現金流量表
- statement of cash receipts and disbursements現金收支表
- statement of financial position財務狀況表
- statement of cost of goods manufactured產品成本報表
- statement of income收益表，損益表
- statement of net worth資本凈值表
- statement of operating 營業報表
- statement of realization and liquidation變現和清償表
- statement of retained earnings留存收益表，留存盈餘表
- statement of revenues and expenditures收支表
- statement of stockholder’s equity股東權益表
- state-owned enterprice國營企業
- state ownership國有制
- state planning國家計劃
- state trading國營貿易
- static analysis靜態分析
- static budget靜態預算
- static statement靜態報表
- static structure靜態結構
- statistical accounting統計會計
- statistical analysis system統計分析系統
- statistical sampling統計抽樣法
- statistical software統計軟體
- status inquiry agency信用調查機構
- status of taxpayer納稅人身份
- statute law成文法
- statute of fraud防止欺詐法
- statute of limitation時效法
- statutory accounting法規會計
- statutory audit法規審計
- statutory basis法定基準
- statutory books法定帳冊
- statutory capital法定股本
- statutory declaration法定申明
- statutory depletion法定折耗
- statutory legacy法定遺產
- statutory merger法定兼併
- statutory receiver法定破產企業財產接管人
- statutory statement法定報表
- step allocation method逐步分配法，逐步分攤法
- step-rate mortgage階梯式利率抵押貸款
- step-variable cost階梯式變動成本
- stewardship保管職責
- step cost階梯式成本，階梯式變動成本
- stewardship accounting保管責任會計，保管會計
- stipend薪金，固定津貼
- stipulated price約定價格
- stochastic隨機性
- stock股份，股票；政府證券；存貨，存量
- stock acquisition plan股票購買計劃
- stock appreciation股票升值，存貨升值
- stock appreciation relief存貨升值稅額減免
- stock appreciation rights股票升值權益
- stock arbitrage股票套利
- stock averages股票平均價格指數
- stock bonus股票紅利
- stock broker股票經紀人
- stock certificate股票
- stock clearing corporation股票清算公司
- stock company股份公司
- stock compensation股票報酬
- stock control存貨控制
- stock dilution股份稀釋，股權削減
- stock discount股票折價
- stock dividend股票股利
- stock exchange股票交易所
- stock exchange automated quotations股票交易所自動行情表
- stock exchange daily official list股票交易所每日官定牌價
- stockholder股票持有人，股東
- stockholders‘ equity股東產權
- stockholders’ equity ratio股東產權比率
- stockholders’ equity turnover股東產權周轉率
- stock index股票指數，股票價格指數
- stock index futures股票指數期貨
- stock index option股票指數期權
- stock in trade待銷存貨
- stock market股票市場
- stock market crash股市行情暴跌
- stock on hand庫存存貨
- stock option購股權
- stock option accounting 購股權會計
- stock out庫存耗竭，庫存缺貨
- stock-out cost缺獲成本
- stock outstanding流通在外股份
- stock premium股票溢價
- stock price股票價格
- stock purchase plan股票購買計劃
- stock purchase warrant購股權證
- stock quotation股票行情表
- stock register股票登記薄
- stock repurchase股票回購
- stock right優先購股權
- stock split股份分割，拆股
- stock subscription股票認購
- stock taking存貨盤盈
- stock transfer股票轉讓，股票過戶
- stock transfer tax股票交易稅，股票過戶稅
- stock turnover存貨周轉率
- stock valuation存貨計價
- stock warrant購股權證
- stock watering股票摻水
- stock yield股票收益率
- stop-payment order停止支付通知單
- stopped check止付支票
- storage存儲，存儲器
- storage capacity存儲容量
- storage cost存儲成本，倉儲成本
- store audit零售商店審計
- storehouse倉庫
- stores庫存材料
- stores card庫存材料卡
- stores ledger材料分類帳
- stores requisition領料單，領料申請書
- straddle買賣期貨合同，買賣期權
- straight bill of lading直接提貨單，記名提貨單
- straight bond單純債券
- straight commission單純佣金
- straight lease直線租賃
- straight letter of credit直接信用證
- straight-line method of amortization直線推銷法
- straight-line method of depreciation直線折舊法
- straight loan單純信用貸款
- straight salary單純薪金
- strategic budget戰略預算
- strategic business department戰略營業部門
- strategic decision戰略決策
- strategic finance戰略財務
- strategic investment appraisal戰略性投資評價
- strategic management accounting戰略管理會計
- strategic material戰略物資
- strategic planning戰略計劃
- stratified sampling分層抽樣法
- striking price預購價格
- strip option剝離期權，三重交易期權
- stripping剝離
- strong currency強勢貨幣
- strong trademark強性商標
- structural analysis結構分析
- structural chart組織機構圖表
- structural inflation結構性通貨膨脹
- structural unemployment結構性失業
- structural of accounting theory會計理論結構
- structure of financial statement財務報表結構，會計報表結構
- structure of interest rate利率結構
- structure of tax rate稅率結構
- stub票根，存根
- subchapter scorporation非納稅公司
- sub-contract分包合同
- subcontractor分包商
- subcontractor’s audit分包合同審計
- subdivision of shares分股
- subjective goodwill主觀商譽
- subjective probabilities主觀概率
- subjective value主觀價值
- subject matter標的物
- subject to有待審批，受限於某項條件
- subject-to option附保留意見書
- subject to ratification有待審批
- sublease分租，轉租
- sublicensing許可證轉讓
- submission提交，報送
- submortgage二次抵押，轉押
- suboptimization次優化
- subordinated bond次等債券
- subordinated debt次等債務
- subordinated interest次等權益
- subrogation取代債權
- subscribe簽署，認購
- subscribe capital stock已認購股本
- subscriber認購人，認股人
- subscription認購
- subscription right認股權，認股權證
- subsequent events期後會計事項
- subsidiary account輔助帳戶，明細帳戶
- subsidiary benefit從屬效益
- subsidiary coin輔幣
- subsidiary company附屬公司，子公司
- subsidiary company accounting子公司會計
- subsidiary documents附屬單據
- subsidiary export company附屬出口公司
- subsidiary ledger輔助分類帳
- subsidiary letter of credit從屬信用證
- subsidized export補貼出口
- subsidized price補貼價格
- subsidy補助金，補貼
- subsistence expense維持生存必須費用
- substantive test實質性抽查，真實性抽查
- substantive test risk實質性抽查風險，真實性抽查風險
- subsystem子系統
- subtotal小計
- subtraction減除數，減項
- subunderwriter證券分包商
- successful-efforts accounting成效會計
- succession繼承
- succession tax遺產繼承稅
- successor auditor後任審計師
- sufficient disclosure充分披露
- suit訴訟
- sum合計，總計
- summary account彙總帳戶
- summary entry彙總分錄
- summary financial statement簡式財務報表，簡式會計報表
- summary of significant accounting policies重要會計政策的摘要
- summary prospectus簡式招股說明書
- sum-of-the-years’-digits method of depreciation年限總額折舊法
- sumptuary tax限制消費稅
- sum total合計，總計
- sundry account雜項帳戶
- sunk capital沉沒資本
- sunk cost沉沒成本
- sunk cost method沉沒成本法
- sunrise industry朝陽產業
- sunset industry夕陽產業
- sunshine law陽光法，公聽法
- superannuation fund超齡退職基金
- superannuation funds office超齡退休基金管理局
- supercomputer超級電子電腦
- supermajority provision 超多數股權條款
- superprofit超額利潤
- supervision監督
- supplementary appropriation追加撥款
- supplementary budget追加預算
- supplementary cost輔助成本
- supplementary pension輔助退休金
- supplementary statement輔助報表
- supplementary unemployment benefit輔助失業補助金
- supplementary wage輔助工資
- supplier供應商
- supplier credit賣方信貸
- supplier’s monopoly賣主壟斷
- supplies 物料，輔料
- supply price供應價格
- supply risk供應風險
- supply-side economics供應經濟學派
- support buying支持性採購
- support price平價，維持價格
- suppressed inflation抑止性通貨膨脹
- supra protest參加承兌，信用擔保承兌
- surcharge附加費，附加稅
- surety保證，擔保；保證人；
- surety bond履行合同保證書
- surety money保證金
- surplus盈餘
- surplus reinsurance溢額責任分保
- surplus reserve盈餘準備金
- surprise audit突擊審計
- surprise count突擊盤點
- surrender value退保金，低借價值
- surtax附加稅
- survey report公證保告，鑒定報告
- survey’s fee公正費，鑒定費
- surviving company承替公司接辦公司
- surviving partner承替合伙人，接辦合伙人
- survivors benefit撫恤金
- survivorship policy遺囑保險單
- suspense account暫記帳戶
- suspense credits暫記貸款
- suspense debits暫記借項
- swap外匯掉期，套匯；外匯掉換，換匯
- swap arbitrage換匯套利
- swap contract換匯合同
- swap rate換匯匯率
- swing loan過渡性貸款
- switch trade轉手貿易
- SYD method年限總額折舊法
- symbol符號
- symbolization of account帳戶代號化
- syndicate辛迪加，銀團
- syndicate loan銀團貸款
- synergy增效作用，協同效應
- system系統，制度
- system analysis系統分析
- system analyst系統分析師
- systematic inspection系統檢查
- systematic sampling系統抽樣法
- system description系統描述
- system design系統設計，制度設計
- system flow chart系統流程圖
- system management系統管理
- system software系統軟體
- system programmer系統程式師
- system weakness系統薄弱環接，內部控制制度薄弱
- systrust service信息系統安全信托服務
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