S_会计词典_温州集讯信息技术有限公司

1、S_

S&P[Standard and Poor’s]　

S&P 500　

2、SA

SAEF

safe custody business

safe custody charge

safe custody fee

safe deposit box rental received　

safe investment rule

safeguard measures　

safeguard state property　

safeguarding of assets　

safety margin　

safety margin of profitability　

safety stock　

Sakura Bank，Limited　

salaried employee

salaried office

salaries tax　

salaries tax assessment

salaries tax borne by the employer

salaries tax payable

salaries tax payer

salaries tax return　

salaries tax threshold

salary

salary adjustment

salary and allowance

salary costs allocation

salary differential

salary range　

salary rate index

salary reduction plan　

salary statement

salary supplements

sale

sale and leaseback　

sale and purchase agreement

sale at discount

sale at deduced price

sale at premium

sale by auction

sale by private treaty　

sale by public auction　

sale commission　

Sales

sales　

sales agency　

sales allowance

sales analysis　

sales basis（of revenue recognition）　

sales commission

sales cost budget　

sales credit note

sales cut-off　

sales day book[sales journal，sold day book]　

sales discounts and allowances

sales ledger　

sales margin mix variance（sales mix profit variance）

sales margin price variance（selling price variance）　

sales margin volume variance（sales volume variance）

sales mix variance

sales order

sales per employee　

sales per share　

sales price index　

sales price variance

sales promotions

sales return　

sales return and allowance

sales revenue received in advance

sales system　

sales tax

sales to cash flow ratio　

sales to net working capital

sales type lease

sales volume　

sales volume variance

salesman

sales-type financing lease

sample

sample data

sample size

sampling

sampling analysis

sampling check　

sampling for attributes

sampling for variables

sampling investigation

sampling risk　

sampling theory

sanction

Sanwa Bank，Limited

Sanwa International Finance Limited

SAR　

SAS

save as you earn

saving　

saving bond

savings

savings account

savings deposit

savings related share option scheme　

3、SC

SCA

scale

scalpers　

scarcity　

SCARF

SCFP Cash Basis　

schedule　

schedule of accounts payable　

schedule of accounts receivable

schedule of capital

schedule of charges

schedule of depreciation

schedule of property

schedule of rates　

schedule of unadjusted errors

scheme　

scheme of arrangement

scheme of control

Scheme of Control Agreement[SCA]

Schengen Agreement

Schroders Asia Limited　

scientific research institute accounting

scientific research institutes’assets　

scientific research institutes-analysis of accounting statements

scientific research institutes’budgeting　

scientific research institutes’expenditures　

scientific research institutes’revenues　

scientific research institutes’surplus　

scope

scope limitation

scope of business　

scrap

scrip　

scrip dividend　

scrip dividend scheme　

scrip issue

4、SD

SDR

5、SE

SEACEN　

seal

seal of company　

SEANZA forum of bank supervisors　

search fee

seasonal　

seasonal adjustment　

seasonal deficit　

seasonal fluctuation　

seasonal labour

seasonal unemployment　

seasoned securities　

SEC　

second and third liner　

second calculation

second line stock　

second mortgage　

secondary account　

secondary auditor　

secondary boycott　

secondary industry　

secondary insider　

secondary liability　

secondary listing

secondary market　

secondary mortgage　

secondary mortgage market　

secondary offering　

secondary production

secondary securities market

secondary stock

second-hand goods scheme

secret commission

secretary for economic services　

secretary for financial services　

secretary for the treasury　

sectional group

sector

sector of economy

sector of national economy

sector rotation

sectorial index　

secular trend　

secure

secured

secured account

secured creditor　

secured creditors’committee　

secured creditors’right in bankruptcy proceedings　

secured liability

secured loan　

secured note　

securing debenture　

securities

Securities & Exchange Commission[SEC]

Securities Advisory Council

securities analysis

securities analyst

Securities and Futures Appeals Panel[Securities and Futures Commission]

Securities and Futures Authority Ltd[SFA]　

Securities and Futures Commission[SFC]　

securities and investment　

securities and investment board[SIB]　

securities borrowing　

securities business

Securities Commission（presently known as Securities and Futures Commission）

securities company　

Securities Compensation Fund　

Securities Compensation Fund Committee（Securities and Futures Commission）　

securities dealer

securities exchange　

securities exchange tax　

securities for money　

Securities Institute of Australia

securities introducing broker　

securities investment adviser

securities issue　

Securities Journal　

Securities Law　

securities lending

securities market　

securities market line　

securities officer　

securities payable to bearer　

securities ratings

Securities Review Committee

Securities Review Committee Report　

securities underwriter

securitization of debt

security　

security account　

security analyst

security by bond

security deposit

security features[bank notes]　

security for note issue　

security instrument

security interest　

security primary market

security rating　

security secondary market　

security to the payment of money　

seed capital　

segment　

segment margin　

segment reporting　

segregated account

segregated fund

segregated trust account　

segregation of duties　

SEHK

SEHK Options Clearing House Limited[SEOCH]

SEHK traded option

SEIS

seizure　

selective allowance

selective marketing basis

selective tender　

self-assessment

self-balancing　

self-correcting mechanism

self-employed　

self-employment income

self-financed　

self-financing　

self-liquidating

self-liquidating project

self-manufactured goods

self-regulating organization[SRO]　

self-regulation　

sell

sell at a discount

sell at a low price　

sell at half price　

sell by sample　

sell off　

sell on credit　

sell order

seller　

seller’s market

seller’s price　

selling

selling and administrative expense

selling and administrative expenses cost　

selling cost　

selling dealer　

selling expense

selling overhead

selling pressure　

selling price　

selling syndicate　

selling，general，&administrative expenses[SG&A]

sell-off

sell-off of enterprise’s assets

sell-or-process-further decision　

sell-out　

semi-colony

semi finished product　

semi-fixed cost

semi-variable cost

senior　

senior accountant　

senior citizen　

senior debt

senior engineer

senior management override of control

senior manager　

senior security　

seniority system

sensitivity analysis　

sentiment indicator

SEOCH　

Seoul Bank

separate assessment

separate client account

separate estate　

separate estates account

separate instrument　

separate listing　

separate ownership rights from management rights

separate property　

separate share trading account　

separate taxation for married couples

separate-entity Assumption

separate-entity concept　

separation point（split-off point）

sequential method

serial bond

serial correlation

serious fraud office[SFO]　

service

service business　

service company

service cost centre

service costing　

service department　

service industry

service organization

service potential　

service revenue　

service-led economy　

set of accounts

set-off　

set-off of the property tax

settled property　

settlement accounts　

settlement bank

settlement date　

settlement funds　

settlement of cash

settlement of debts

settlement of obligation　

settlement period　

settlement price

settlement risk　

settlement system　

settling　

settlor　

several liability

severe long-term restrictions　

6、SF

SFA　

SFAC

SFC

SFO

7、SG

SG&A

SGD

8、SH

Shacom Finance Limited

shadow advance corporation tax　

shadow director

shadow pricing　

shake off poverty

shallow discount bond

Shanghai Commercial Bank Ltd.

Shanghai Securities Central Clearing and Registration Corporation

Shanghai Stock Exchange

share　

share beneficially owned　

share capital　

share certificate

share consolidation

share holding economy　

share index

share investment　

share issued at a discount

share issued at a premium　

share margin lending

share of a business　

share of market

share of mutual fund　

share of profit　

share on local register

share option scheme　

share ownership　

share pending listing

share premium　

share premium account

share price

share registrar

share repurchase

share rights　

share split

share splitting

share voting right　

share warrant　

share warrant to bearer

shareholder

Shareholder Value Added[SVA]

Shareholder Value Transfer[SVT]　

shareholders conference

shareholders equity

shareholders’funds

shareholders’meeting　

shareholders’rights　

shareholding　

shareholding co-operative system

shark repellent　

sharp increase　

shell company　

shell reactivation　

Shenzhen Securities Registration Company Limited

Shinhan Finance Limited　

shipping expenses freight　

Shizuoka Bank，Ltd.

short

short covering　

short futures contract

short lease

short notice　

short of liquidity　

short sell securities　

short term bond

short term credit

short term investment

short term liability　

shortage　

shortage of capital

shortfall

shortfall in expenditure

short-item investment

short-term borrowings

short-term borrowings-owners

short-term borrowings-related parties

short-term borrowings-employees

short-term debentures payable　

short-term debt ratio

short-term deposit　

short-term interest rates

short-term investment

short-term investments-beneficiary certificates

short-term investments-corporate bonds

short-term investments-government bonds　

short-term investments—short-term notes and bills

short-term notes and bills payable　

short-term paper

shroff account number

9、SI

Siam Commercial Bank Public Company Limited

SIAS　

SIB

SIC

sight draft

sight letter of credit　

sign

significant amount

significant fluctuations or unexpected relationships　

significant influence

significant shareholder

signing authority　

silent partner　

silver

silver currency

silver standard

simple arbitrage　

simple capital structure

simple costing method　

simple entry　

Simple Guide to Bankruptcy　

simple interest

simple portfolio

simple rate of return

simplex method[simplex algorithm]

simplified financial statements

simulation

simultaneous econometric model　

simultaneous equation model

Sin Hua Bank Limited　

Sin Hua Finance Company Limited

Singapore Dollar[SGD]　

Singapore International Monetary Exchange

Singapore Stock Exchange

Singapore Strait Times Index

single

single assessment

single entry　

single entry system　

single equation model　

single exchange rate

single fund

single market[Europe]

single parent allowance　

single premium policy　

single presentation　

single property ownership trust[SPOT]　

single proprietorship

single tax system

single-entry bookkeeping　

single-record document

single-step

single-step income statement

sinking fund method[of depreciation]　

size criterion[banking]

size of the economy

10、SK

skill　

skill-intensive　

skimming price policy　

skip

11、SL

slack path

slacken

sleeping partner

slide error

slip

slow down

slow trading　

sluggish

sluggish turnover

slump

12、SM

small and medium enterprise[SME]

Small and Medium Enterprises Committee

small bankruptcy

small business　

small business corporation

Small Claims Tribunal　

Small Claims Tribunal Suitors Fund Account

small depositor

small economy　

smaller entities　

smart card

smart terminal　

smuggle

13、SN

snake　

14、SO

social　

social accounting

social accounting issues

social audit　

social benefit　

social impact statement

social insurance

social market economy

social responsibility　

social responsibility accounting

social responsibility cost　

social responsibility reporting

social security　

Social Security Act　

Social Security Assistance Index of Prices

social security number　

social security reform

social security tax

social utility　

social welfare expenditure　

socialist

socialist collective ownership　

socialist market economy　

socialist public ownership　

socialist sector of economy　

Society de Compensation des Marches Conditionals　

Societe Generale　

Societe Generale Asia Limited

Society of Actuaries of the United States of America

Society of Chinese Accountants and Auditors

Society of Worldwide Interbank Financial Telecommunication[SWIFT]

socio-economic infrastructure

soft call protection

soft currency　

soft dollar practice

soft loan

soft market

soft money

software package　

sole agent

sole executor　

sole proprietor　

sole proprietorship　

sole responsibility for one’s own profits and losses　

sole traders　

sole trustee　

soliciting business

solicitors’accounts　

solvency

SORP　

source and application of funds statement　

source and application of funds[source and disposition of funds]　

source document　

source document from outside

source of additional revenue

source of revenue

sources of evidence

sources of knowledge

South Sea Bubble

South-East Asian Central Banks[SEACEN]

soybean futures

15、SP

SPC Credit Limited

special administrative region[SAR]

special assessment　

special audit　

special cash bonus　

special coin suspense account

special commissioners

special crossed cheque

special debt securities　

special demands

special deposit

special drawing rights[SDR]

special economic zone

special economic zones in coastal areas

special endorsement

special expenditure　

special fund　

special journal　

special manager

special order costing　

special order decision　

special payment

special purpose financial statement

Special Purpose Vehicle

special rates grant

special report　

special reserve

special reserve for redemption of liabilities

special resolution

special surplus

special suspense account

special warrant

specialized agency

specialized company

special-purpose voucher

specific bank guarantee

specific charge　

specific deduction　

specific duty　

specific duty rate　

specific identification method

specific payable　

specific price index

specific purpose fund　

specific relief　

specific risk　

specific separate entity postulate

specified rate rules　

specified tax　

specimen letter on internal control　

speculation

speculation and risk

speculation fever　

speculative

speculative activity

speculative attack

speculative enterprise

speculative market

speculative position

speculative pressure

speculator

speed up reform　

spending

spending guideline　

spending pattern　

spending variance

spin-off

split

split share

split-investment company　

split-off point

spoilage　

spoiled stamp　

sponsor

spot/SPOT

spot assets

spot cash

spot exchange rate

spot foreign currency assets

spot foreign currency liabilities　

spot month

spot month trading

spot rate

spot settlement　

spot trade

spot transaction

spread

spread back

spread margin　

spread option　

SPV

16、SQ

square position

squeeze

17、SR

SRO

18、SS

SSP

19、ST

stabilization　

stabilization fund

stabilize the market

stabilized accounting　

stable exchange rate

stable monetary unit postulate　

stable-dollar assumption

staff costs

SPOTstaff share　

staff-related expenses　

stag

staggered directorships

stagnat market　

stagnation

stakeholder

stale check

stamp

stamp duty

stamp duty on contract note

stamp duty on conveyance of land

stamp duty on conveyance of properties

stamp duty on property transactions

stamp duty on stock transfers

stamp duty rate

stamp duty relief　

Stamp Office[Inland Revenue Department]

standard　

Standard & Poor Corporation　

Standard & Poor’s 500Stock Price Index　

standard accounting practice

standard amount（taxation）

Standard and Poor’s Rating　

standard auditor’s report

standard cash flow pattern　

Standard Chartered Bank

standard conversion rate

standard cost　

standard cost card

standard cost variance

standard costing

standard deduction

standard deviation

standard direct labour cost

standard direct labour rate

standard direct materials cost

standard direct materials price

standard fixed overhead cost

Standard Industrial Code[SIC]　

standard labor rate

Standard London（Asia）Limited　

standard marginal costing

standard material price

standard materials usage

standard minute　

standard of accounting and auditing practices

standard of cost control

standard of disclosure　

standard of professional appraisal practice

standard operating cost

standard operating profit　

standard opinion　

standard order　

standard overhead cost

standard performance（standard operator performance）

standard performance—labour

standard production cost

standard purchase price

standard rate of pay　

standard rate zone　

standard selling price

standard time　

standard valuation method

standard variable overhead cost

standard wage rate

standardised working papers

standardization of accounting　

standardize bankruptcy procedure

standby credit　

standby facility　

Standing Accounting Instructions

Standing Committee on Company Law Reform

standing data　

standing offer　

Standing Order Form for Tax Reserve Certificate

stand-over order

Star Chamber review

starting-load cost

state　

State Administration of Exchange Control（China）

state bank

State Commission for Economic Restructuring

State Council　

State Economic and Trade Commission

state income tax　

state intervention

state monopoly for purchases and marketing

state operated economy

state owned

state treasury　

statement

statement analysis

statement form　

statement in lieu of prospectus

statement of account

statement of adjustment

statement of affairs

statement of annual account

statement of assets and liabilities

Statement of Auditing Standards[SAS]

statement of calculation

statement of cash flows

statement of financial accounting concepts[SFAC]　

statement of financial position（or condition）

statement of income and expenditure　

statement of movements in shareholders’funds

Statement of Principles

statement of profit and loss　

statement of realization and liquidation

Statement of Recommended Practice[SORP]

statement of retained earnings

statement of stockholders’equity　

Statement on Internal Auditing Standards[SIAS]　

Statements of Financial Accounting Concepts

Statements of Financial Accounting Standards

Statements of Insurance Practice　

Statements of International Accounting Standards

Statements of Standard Accounting Practice

Statements on Auditing

Statements on Auditing Standards　

statement of total recognized gains and losses　

state-of-the-art

state-owned commercial bank

state-owned economy

state-owned enterprise

state-owned firm　

state-owned holding company　

state-owned independent accounting industrial enterprises

state-owned property

state-owned unit

state-run firm　

static statement

statistical analysis

statistical analysis and modeling

statistical error　

statistical sampling

statistical summary　

Statistical Yearbook

statute barred debt

Statutes of Distribution　

statutory accounting　

statutory accounts

statutory agent　

statutory audit

statutory books　

statutory business

statutory capital　

statutory charge

statutory compensation

statutory corporation

statutory declaration　

statutory duty　

statutory financial statement　

statutory merger　

statutory receiver

statutory responsibility

statutory sick pay[SSP]

statutory statement　

statutory tariff

statutory trust　

stay buoyant　

steep rise

stem drain of state assets

step

step allocation method

step up efforts to reform state-owned enterprises

step-down allocation method　

step-function cost

steps in the acquisition process

Sterling Guarantee Agreement　

stewardship accounting　

stimulate economic development　

stock　

stock acquisition

stock acquisition plan

stock adjustment

stock appreciation rights

stock authorized

stock balance summary

stock bonus

stock book

stock borrowing and lending agreement　

stock broker　

stock budgets　

stock capitalization　

stock certificate　

Stock Clearing Corporation（Philadelphia）　

stock control　

stock control account　

stock control report

stock deposit and withdrawal

stock dilution　

stock dividend　

stock dividends to be distributed

stock equity securities

stock exchange　

Stock Exchange Automated Quotation System[SEAQ System]（United Kingdom）　

stock exchange automated quotations　

Stock Exchange Automatic Execution Facility[SAEF]　

stock exchange company

Stock Exchange Daily Official List

stock exchange firm

stock exchange index

Stock Exchange Information Services Limited[SEIS]

Stock Exchange of Hong Kong Limited[SEHK]（formerly known as the Unified Exchange）　

Stock Exchange of Singapore

stock exchange regulation

stock fund account　

stock futures　

stock index

stock index futures

stock index futures market

stock index option

stock insurance company

stock ledger　

stock list

stock market crash

stock market credit　

stock market quotation

stock merger　

stock option　

stock options market

stock out

stock outstanding

stock ownership

stock portfolio

stock preferred

stock purchase warrant

stock quotation

stock quote

stock record　

stock register　

stock right

stock sheet

stock split

stock subscription　

stock transfer　

stock unit

stock warrant　

stock watering　

stock yield

stockbroker

stockbroking business

stock-for asset reorganization

stock-for stock reorganization

stockholder

stockholders’equity

stockholders of record

Stockholm Options Market

Stockholm Stock Exchange

stock-in-trade　

stocks and shares

stop limit order

stop loss order

stop order

stop payment　

stop payment order

storage cost　

stores　

stores card

stores requisition

straddle trading

straight bill of lading

straight letter of credit

straight-line depreciation method

straight-line fixed repayment

straight-line method of amortization

strategic acquisition

strategic alliance　

strategic budget

strategic business unit

strategic decision

strategic goals

strategic investment appraisal　

strategic management accounting

strategic partnerships

strategic planning

strategy

strategy for economic development　

stratified sampling

street shareholder

strengthen financial management of enterprises

strengthen macro-control　

strengthen the management of state-owned property

strengthen the position of agriculture

strengthen the socialist legal system　

Strengthening of Currency Board Arrangements in Hong Kong[Hong Kong Monetary Authority]　

stress testing　

strike　

striking price　

strive to help enterprises eliminate losses

strong demand　

strong growth　

structural adjustment　

structural analysis　

Structural Analysis Section[Financial Services Bureau]

structural inflation　

structural liquidity ratio

structural readjustment　

structural transformation of the economy　

structural unemployment

structure of assets and liabilities　

structure of consumption

structure of deal

structure of industry

structured finance

structured note

student loan fund　

20、SU

subagent　

subcontract

subcontractor　

sub-fund

subhead

subhead of expenditure

sub-index

subject to a trust　

subject to opinion

subject to tax　

subjective classification

subjective goodwill　

subjective probability

subjective value

sublease

suboptimization　

subordinated bonds

subordinated debt

subordinated deposit

subordinated loan

subordinated loan stock

sub-purchaser　

subscribed share capital

subscriber

subscription list

subscription price

subscription rate　

subscription right

subscription warrant

subsequent allowance

subsequent events　

subsequent offering　

subsidiary account　

subsidiary body　

subsidiary business

subsidiary company

subsidiary company accounting

subsidiary ledger　

Subsidiary Note Security Fund　

subsidiary undertaking　

subsidized company　

subsidized credit

subsidized housing

subsidized price　

subsidy　

subsidy income　

subsistence allowance

substance over form　

substandard loan

substantial appreciation of prices　

substantial benefit　

substantial savings

substantial shareholder

substantial transaction　

substantive procedures

substantive test　

sub-subsidiary company

subtotal

sub-underwriter

sub-underwriting commission

sub-underwriting contract　

subvention

subvention system

Subventions and Lotteries Fund Advisory Committee　

successful tenderer

successor

successor auditor

sufficient appropriate audit evidence

sugar futures　

suit　

sum　

sum assured

sum of credit　

sum of debit　

Sumitomo Bank Ltd.

Sumitomo Trust & Banking Co.Ltd.

Sumitomo Trust Finance（H.K.）Limited

summarizing errors

summary　

summary account

summary balance sheet

summary financial statement

summary liquidation case

summary of balance sheet changes

summary of receipts and payments as trustee　

sum-of-the-years’-digits method（of depreciation）　

sumptuary taxation

sundry accruals　

sundry creditors　

sundry expenses

super corporation

super power

superannuation allowance

Superintendent of Stamp Office

supernational credit rating

supersell

supervening contract

supervising

supervision fee

Supervision of Markets Division[Securities and Futures Commission]

supervisory and monitoring roles

supervisory authority

supervisory regime　

supervisory system　

supplemental agreement　

supplemental condition

supplemental cost

supplemental wages

supplementary appropriation

supplementary budget

supplementary capital　

Supplementary Notes to the Fit and Proper Criteria　

supplementary provision

supplementary statement

supplementary warrant

supplier

suppliers statements

supplies

supplies contract

supply

supply and demand relation

supply chain management

supply estimate

supply exceeds demand

supply expenditure　

supply overdemand

supply-side economics

supply-side theory　

suppress inflation　

suppression factor

surcharge

surcharge liability notice

Surcharge Notice

surety

surge

surplus

surplus account　

surplus advance corporation tax

surplus and deficit account

surplus assets　

surplus franked investment income

surplus funding　

surplus income　

surplus labourers

surplus of capital　

surplus of fund budget　

surplus of goods　

surplus of production　

surplus of special purpose funds

surplus on recurrent account　

surplus reserve

surplus reserve-enterprise development fund

surplus reserve-other surplus reserve

surplus reserve-reserve fund

surplus reserve-return investment by investment

surplus reserve-statutory surplus reserve

surprise audit　

surrender of benefits　

surrender value

surtax

surveillance programme　

surviving company　

surviving joint owner

surviving partner

surviving trustee　

suspend payment

suspense　

suspense account

suspense payment　

suspense receipts　

suspension

suspension of trading

sustainable growth rate

sustained economic growth　

sustained growth　

21、SV

SVA　

SVT

22、SW

swap　

swap adjustment centre

swap credit

swap deposit　

swap rate

swap transaction　

swaption

Swedish Krona　

SWIFT　

swingline bank facility

Swiss Federal Banking Commission　

Swiss Options and Financial Futures Exchange

Swiss Reinsurance Company，Zurich

SWOT analysis　

23、SY

Sydney Futures Exchange Ltd.　

syndic　

syndicated bank facility

syndicated loan

syndication centre

synergism

synergy　

synthetic call option　

synthetic collateralized debt obligation

synthetic lease

synthetic stock　

system　

system analysis　

system and internal controls　

system approach

system engineering　

system of cartelized rates

system of financial administration

System of National Accounts

system programmer

system weakness

systematic bias

systematic risk

systematic risk principle

systematic sampling

systematic selection

systems control and review file[SCARF]

systems development controls

systems-based approach

systems-based audit　