Safe deposit寄存保管
safe deposit charge寄存保管費(fèi)
safeguarding of assets資產(chǎn)保護(hù)
safe investment rule安全投資規(guī)則
safety factor安全系數(shù)
safety inventory安全庫存，保險(xiǎn)庫存
safety margin營(yíng)業(yè)安全幅度
safety stock安全庫存，保險(xiǎn)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薪金加傭金
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(jì)劃
salary roll薪金表
salary structure薪金結(jié)構(gòu)
sale 銷售
sale and leaseback售后租回租賃
sale by description憑說明書銷售
sale by inspection憑驗(yàn)貨銷售
sale by sample憑樣品銷售
sale by trademark憑商標(biāo)銷售
sale contract銷售合同
sale price售價(jià)
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(jì)，銷售收入審計(jì)
sales basis銷售基準(zhǔn)
sales book銷貨薄，銷售收入帳薄
sales budget銷售預(yù)算，銷售收入預(yù)算
sales commission銷售傭金
sales discount銷售折扣
sales forecast銷售預(yù)測(cè)，銷售收入預(yù)測(cè)
sales invoice銷貨發(fā)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(jié)構(gòu)差異
sales price variance銷售價(jià)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(yíng)業(yè)稅
dales terms銷售條件
sales to accounts receivable ratio銷售收入對(duì)應(yīng)收帳款比率
sales to current liabilities ratio銷售收入對(duì)流動(dòng)負(fù)債比率
sales to inventory ratio銷售收入對(duì)存貨比率
sales to total asset ratio銷貨額對(duì)資產(chǎn)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變量抽樣法
sampling risk抽樣風(fēng)險(xiǎn)
sampling test抽樣檢查
sanction制裁
S&L assicuatuib儲(chǔ)蓄貸款協(xié)會(huì)
S&P compustat標(biāo)準(zhǔn)和普爾公司會(huì)計(jì)數(shù)據(jù)庫
S&P 500 stock index標(biāo)準(zhǔn)和普爾500種股票價(jià)格指數(shù)
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(wèi)星銀行業(yè)務(wù)
satisfaction償還，贖回
satisfaction of claim理賠
saturation stage飽和階段
save as you earn scheme 定額儲(chǔ)蓄計(jì)劃
savings儲(chǔ)蓄
savings account儲(chǔ)蓄帳戶
savings and loan association儲(chǔ)蓄貸款協(xié)會(huì)
savings bank儲(chǔ)蓄銀行
savings bond儲(chǔ)蓄公債
savings deposit儲(chǔ)蓄存款
saving deposit certificate定期儲(chǔ)蓄存款
savings ratio儲(chǔ)蓄率
saye scheme定額儲(chǔ)蓄計(jì)劃
scale economy規(guī)模經(jīng)濟(jì)
scalper小投機(jī)者
scan審閱，查閱;掃描
scarce currency稀有貨幣
scarce resources稀有資源
scatter graph散點(diǎn)圖，散布圖
scavenger sale財(cái)產(chǎn)抵稅拍賣
scenario遠(yuǎn)景概況
schedule附表，明細(xì)表；稅率表，費(fèi)率表
schedule of accounts receivable應(yīng)收帳款明細(xì)表
schedule of manufacturing overhead制造間接費(fèi)用明細(xì)表
schedule of property財(cái)產(chǎn)明細(xì)表，財(cái)產(chǎn)目錄
scheme of composition償債和解計(jì)劃
scientific management科學(xué)管理
scientific method of amortization科學(xué)攤銷法
scissors difference剪刀差
scope limitation范圍限制
scope of audit審計(jì)范圍
scope of cover承保范圍
scope paragraph范圍段落
scorekeeping記錄保管
S corporation小型企業(yè)公司
scrap value費(fèi)料價(jià)值
screen trading屏幕交易
scrip臨時(shí)憑證,代價(jià)券
scrip dividend臨時(shí)憑證股利，票據(jù)股利
scrip issue發(fā)行紅利股
seal印章
sealed bid密封投標(biāo)
seasonal adjustments季節(jié)性調(diào)整
seasonal discount季節(jié)性折扣
seasonal unemployment季節(jié)性失業(yè)
seasonal variation季節(jié)性變動(dòng)
seasoned securities價(jià)格已穩(wěn)定證券
SEC EDGAR database證券交易管理委員會(huì)數(shù)據(jù)庫
SEC Bulletins證券交易管理委員會(huì)公報(bào)
SEC Investigation證券交易管理委員會(huì)調(diào)查
SEC Laws&Regulations證券交易管理委員會(huì)法律和規(guī)章
SEC New rule on internal control reporting美國(guó)證券交易管理委員會(huì)新會(huì)計(jì)規(guī)章，對(duì)上市公司內(nèi)部控制地審計(jì)報(bào)告
secondary account二級(jí)帳戶
secondary auditor從屬審計(jì)師
secondary bank二級(jí)銀行
secondary classification二次分類
secondary data第二手?jǐn)?shù)據(jù)
secondary liability從屬負(fù)債，從屬債務(wù)
secondary market二級(jí)市場(chǎng)
secondary offering第二次銷售
second beneficiary 第二受款人
second mortgage第二抵押
secrecy保守機(jī)密
secret commission秘密傭金
secret ledger機(jī)密分類帳
secret reserve秘密準(zhǔn)備金
secular inflation長(zhǎng)期通貨膨脹
secular stagnation長(zhǎng)期經(jīng)濟(jì)停滯
secular trend長(zhǎng)期趨勢(shì)
secular bond擔(dān)保債券
secular creditor有擔(dān)保債權(quán)人
secured liability擔(dān)保負(fù)債，擔(dān)保債務(wù)
secured loan擔(dān)保貸款
secured transaction擔(dān)保交易，擔(dān)保經(jīng)濟(jì)業(yè)務(wù)
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(huì)
securities and futures authority證券和期貨交易管理協(xié)會(huì)
securities and investment board 證券和投資管理委員會(huì)
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(chǎn)業(yè)
securities industry automation corporation證券產(chǎn)業(yè)自動(dòng)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(hù)法
securities investor protection corporation證券投資人保護(hù)公司
securities market證券市場(chǎng)
securities market line證券市場(chǎng)貝塔風(fēng)險(xiǎn)線
securities ratings證券等級(jí)
securities swap證券換掉
securities trading證券交易
securitization證券化
security證券，擔(dān)保，擔(dān)保品
security agreement擔(dān)保協(xié)議
security capital安全資本
security deposit保證金
security interest擔(dān)保權(quán)益
security needs安全需求
security risk證券風(fēng)險(xiǎn)，擔(dān)保風(fēng)險(xiǎn)
seed capital種子資本，創(chuàng)業(yè)資本
seed money種子資金，創(chuàng)業(yè)資金
segment分部，獨(dú)立計(jì)量損益部門
segment accounting分部會(huì)計(jì)
segmentation strategy分部戰(zhàn)略
segment contribution margin分部貢獻(xiàn)毛利
segment reporting分部報(bào)告
segregation of duties職責(zé)分割，職責(zé)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(chǎn)
self-employment自營(yíng)職業(yè)，個(gè)體經(jīng)營(yíng)
self-employment自營(yíng)職業(yè)，個(gè)體經(jīng)營(yíng)
self-employment income自營(yíng)職業(yè)收益，個(gè)體經(jīng)營(yíng)收益
self-employment retirement plan自營(yíng)職業(yè)者退休金計(jì)劃
self-employment tax自營(yíng)職業(yè)稅
self-finance自籌資金
self-finance ratio自籌資金比率
self-insurance自保，自辦保險(xiǎn)
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(quán)
seller’s market賣方市場(chǎng)
selling and administrative expense銷售和管理費(fèi)用
selling and administrative expense budget銷售和管理費(fèi)用
selling expense銷售費(fèi)用
selling group推銷聯(lián)營(yíng)，推銷集團(tuán)
selling price賣價(jià)，報(bào)價(jià)
selling short賣空
selling syndicate推銷聯(lián)營(yíng)，推銷集團(tuán)
sell of process-further decision銷售或繼續(xù)加工決策
semi-finished product半成品
semi-fixed cost半固定成本
semi-senior accountant中級(jí)會(huì)計(jì)師
semi-variable cost半變動(dòng)成本
senior accountant高級(jí)會(huì)計(jì)師
senior bond優(yōu)先債券
senior capital優(yōu)先資本
senior creditor優(yōu)先債權(quán)人
senior debt優(yōu)先債務(wù)
senior interest優(yōu)先權(quán)益
senior mortgage優(yōu)先抵押
senior partner高級(jí)合伙人
senior security優(yōu)先證券
2007年6月11日星期一6：16
sensitive market敏感性市場(chǎng)
sensitivity analysis敏感性分析
separable asset可分離資產(chǎn)
separable cost可分離成本
separable entity postulate單獨(dú)個(gè)體假設(shè)
separate property單獨(dú)支配的財(cái)產(chǎn)
separate reture單獨(dú)稅單
separation of ownership and control所有權(quán)與管理權(quán)的分離
separation pay解雇費(fèi)
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(guān)
series bonds系列債券
serious fraud office重大舞弊調(diào)查局，重大欺詐調(diào)查局
service勞務(wù)，服務(wù)；清償債務(wù)；局，署
service center服務(wù)中心勞務(wù)中心
service contract勞務(wù)合同，服務(wù)合同
service cost勞務(wù)成本
service department勞務(wù)部門
service industry服務(wù)產(chǎn)業(yè)
service lease服務(wù)性租賃
service life服務(wù)年限
service of debt債務(wù)償付
service potential服務(wù)潛力
set of accounts成套帳薄
set of documents整套單據(jù)
set-off抵消
settlement結(jié)算，清算
settlement date結(jié)算日期，交割日期
settlement funds結(jié)算資金
settlement of accounts帳目結(jié)算
settlement of claims理賠
settlement of exchange結(jié)匯
settlement price結(jié)算價(jià)格，清理價(jià)格
settlement sheet債務(wù)結(jié)算表
settlement term結(jié)算條件
settlor財(cái)產(chǎn)授與人
set－up cost生產(chǎn)準(zhǔn)備成本
seventh directive第7號(hào)令
several liability個(gè)別責(zé)任
shading減讓
shadow director影子董事
shadow price影子價(jià)格
shady transaction秘密交易
shake-out迫使估價(jià)暴跌
shake-up構(gòu)重大改組
shame corporation虛假公司
sham transaction虛假業(yè)務(wù)
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(chǎn)權(quán)
share index股票價(jià)格指數(shù)
share of stock股份
share of the market市場(chǎng)份額，市場(chǎng)占有率
share option 購股權(quán)，股票期權(quán)
share premium股本溢價(jià)
share split股份分割，分股
share transfer股票轉(zhuǎn)讓
share warehousing股份存儲(chǔ)
sharing arrangement分成協(xié)議
shark詐騙者
shark watcher詐騙識(shí)別專家
shell company空殼公司
shelter避稅項(xiàng)目
Sherman anti-trust act謝爾曼反托拉斯法
shifting of tax burden稅收負(fù)擔(dān)轉(zhuǎn)嫁
shipment裝運(yùn)，船運(yùn)；裝運(yùn)貨物，船運(yùn)貨物
shipment and delivery cost發(fā)運(yùn)費(fèi)用
shipment policy船運(yùn)保險(xiǎn)單
shipment price交運(yùn)價(jià)格
shipowner’s lien船主留置權(quán)
shipping department發(fā)運(yùn)部門
shipping document運(yùn)貨單據(jù)，發(fā)運(yùn)單據(jù)
shipping exchange海運(yùn)交易所
shipping expense運(yùn)貨費(fèi)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(jù)，短期匯票
short covering空頭補(bǔ)進(jìn)
short-form audit report短式審計(jì)報(bào)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(chǎn)
short-term budget短期預(yù)算
short-term debt短期債務(wù)
short-term debt ratio短期債務(wù)比率
short-term financing短期籌資
short-term forecast短期預(yù)測(cè)
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(fù)債
short-term loan短期貸款
shrinkage損耗
shutdown expense停產(chǎn)費(fèi)用，停業(yè)費(fèi)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(jù)
signer簽約人，簽署人
significant amount有實(shí)義金額，大數(shù)金額
sign off結(jié)束指令
sign on 開始指令
silent partner隱名合伙人
silicon valley硅谷
simple arbitrage簡(jiǎn)單套利
simple capital structure簡(jiǎn)單資本結(jié)構(gòu)
simple contract簡(jiǎn)易合同
simple debenture無擔(dān)保公司債
simple entry簡(jiǎn)單分錄
simple interest單利
simple journal 簡(jiǎn)單日記帳
simple rate of return簡(jiǎn)單收益率
simple regression analysis簡(jiǎn)單回歸分析
simple trust簡(jiǎn)單信托
simplex method單純形法
simplicity簡(jiǎn)明性
simplified financial statement簡(jiǎn)化財(cái)務(wù)報(bào)表，簡(jiǎn)化會(huì)計(jì)報(bào)表
simulation模擬
simultaneous processing同時(shí)處理
simultaneous verification同時(shí)驗(yàn)證
single cost system單一成本制度
single-entry bookkeeping單式薄記
single liability單獨(dú)責(zé)任
single option單項(xiàng)期權(quán)
single payment loan一次付清貸款
single premium policy一次付清保險(xiǎn)單
single presentation單獨(dú)反映
single proprietorship獨(dú)資
single-step income statement單步式損益表
single-tax system單一稅制
single venture獨(dú)營(yíng)，獨(dú)資經(jīng)營(yíng)
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(zhǔn)備金
site廠址，網(wǎng)址，網(wǎng)址
site selection study廠址選擇研究
site value tax地價(jià)稅
situational management 情勢(shì)管理
six-day 6%method六天六厘計(jì)算法
skeleton account T型帳戶
skewness偏斜性
skill-intensive技術(shù)密集型
skimming pricing刮脂價(jià)格，早期獲利價(jià)格
skip逃債者
skip account逃債者帳戶
skip tracing逃債追蹤服務(wù)
sky rocketing price飛漲價(jià)格
slack budget松弛預(yù)算
slack market疲軟市場(chǎng)
slack path松弛路徑
slack season淡季
sleeping partner隱名合伙人
slide error位數(shù)移動(dòng)錯(cuò)誤
slide scale滑動(dòng)比率
slide scale price滑動(dòng)價(jià)格
slide scale tariff滑動(dòng)關(guān)稅稅率
sliding budget滑動(dòng)預(yù)算
slip傳票
slow asset呆滯資產(chǎn)
slump經(jīng)濟(jì)萎縮
slush money行賄資金
small business administration小型企業(yè)管理局
small business corporation小型企業(yè)公司
small business investment company小型企業(yè)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(jī)敏信用卡,職能信用卡
smart investment機(jī)敏投資
smart pros智能財(cái)會(huì)信息網(wǎng)
smart terminal機(jī)敏終端機(jī)，智能終端機(jī)
smash 破產(chǎn)
smoothing修勻
smuggling走私
S-O act薩班斯－奧克斯法案
social accounting社會(huì)會(huì)計(jì)
social audit社會(huì)審計(jì)
social balance sheet社會(huì)資產(chǎn)負(fù)債表
social benefit社會(huì)效益
social benefit cost ratio社會(huì)效益對(duì)社會(huì)成本比率
social cost社會(huì)成本
social darwinism社會(huì)達(dá)爾文主義
social dumping社會(huì)傾銷
social economic environment社會(huì)經(jīng)濟(jì)環(huán)境
social economics社會(huì)經(jīng)濟(jì)學(xué)
social-economic welfare approach社會(huì)經(jīng)濟(jì)福利法
social impact statement社會(huì)影響報(bào)表
social income社會(huì)收益
social indicator社會(huì)指標(biāo)
social insurance社會(huì)保險(xiǎn)
social objective社會(huì)目標(biāo)
social responsibility社會(huì)責(zé)任
social responsibility accounting社會(huì)責(zé)任會(huì)計(jì)
social responsibility audit社會(huì)責(zé)任審計(jì)
social responsibility investment社會(huì)責(zé)任投資
social responsibility statement社會(huì)責(zé)任報(bào)表
social risk社會(huì)風(fēng)險(xiǎn)
social security社會(huì)保障，社會(huì)保險(xiǎn)
social security administration社會(huì)保障事務(wù)管理局
social security benefit社會(huì)保障金
social security tax社會(huì)保障稅，社會(huì)保險(xiǎn)稅
social wealth社會(huì)財(cái)富
social welfare社會(huì)福利
society for information management信息管理協(xié)會(huì)
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軟貸款窗口
soft market行情疲軟，疲軟市場(chǎng)
soft money軟貨幣，軟通貨
software軟件
software compatibility軟件兼容性
software development cost軟件開放成本
software flexibility軟件靈活性
software life cycle軟件壽命周期
software maintenance軟件維護(hù)
software package軟件組合程序
software security軟件安全措施
sole distributer總經(jīng)銷商
sole practitioner單獨(dú)開業(yè)者
sole proprietorshiip獨(dú)資，獨(dú)資企業(yè)
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(wěn)健財(cái)政，穩(wěn)健財(cái)務(wù)
sound value公平價(jià)值，合理價(jià)值
source and application of funds statement資金來源和運(yùn)用表
source data原始數(shù)據(jù)
source document原始憑證
source of evidence證據(jù)來源
source of financing資本籌措來源
source of taxation稅源
source of working capital流動(dòng)資金來源
south sea bubble南洋泡沫
sovereign immunity主權(quán)國(guó)豁免權(quán)
sovereign loan主權(quán)國(guó)貸款
sovereign risk主權(quán)國(guó)貸款風(fēng)險(xiǎn)
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(xiàng)審計(jì)，特別審計(jì)
special bonus特別紅利
special budget特別預(yù)算
special cash專用現(xiàn)金
special commissioners特派專員
special cost analysis專項(xiàng)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(quán)
special economic zone經(jīng)濟(jì)特區(qū)
special endorsement特別背書
special fund專用基金
special interest group特定權(quán)益社會(huì)集團(tuán)
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(yōu)惠
special purpose financial statement專用財(cái)務(wù)報(bào)表，專用會(huì)計(jì)報(bào)表
special report專項(xiàng)審計(jì)報(bào)告，特別審計(jì)報(bào)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(zhuǎn)讓，個(gè)別轉(zhuǎn)讓
specific cost特殊成本，專署成本
specific identification method個(gè)別鑒定法