财会专业词汇S

SSenioraccountant会计师或者高级会计师Safedeposit寄存保管safedepositcharge寄存保管费safeguardingofassets资产保护safeinvestmentrule安全投资规则safetyfactor安全系数\o"Safetyinventory"safetyinventory\o"安全库存"安全库存，\o"保险库存"保险库存safetymargin营业安全幅度\o"Safetystock"safetystock\o"安全库存"安全库存，\o"保险库存"保险库存salariedemployee挣薪金的职工salariedpartner挣薪金的合伙人salary薪金salaryandallowance薪金和津贴salaryandcommission薪金加佣金salarymanagement薪金管理salaryrange薪金幅度salaryrate薪金率salaryreductionplan薪金扣减计划salaryroll薪金表\o"Salarystructure"salarystructure\o"薪金结构"薪金结构sale销售saleandleaseback售后租回租赁salebydescription凭说明书销售salebyinspection凭验货销售salebysample凭样品销售salebytrademark凭商标销售salecontract销售合同saleprice售价sales销售额，销售收入salesaccount销售帐户，销售收入帐户\o"Salesallowance"salesallowance\o"销货折让"销货折让salesanalysis销售收入分析salesaudit\o"销售审计"销售审计，销售收入审计salesbasis销售基准salesbook销货薄，销售收入帐薄\o"Salesbudget"salesbudget\o"销售预算"销售预算，销售收入预算\o"Salescommission"salescommission\o"销售佣金"销售佣金\o"Salesdiscount"salesdiscount\o"销售折扣"销售折扣\o"Salesforecast"salesforecast\o"销售预测"销售预测，\o"销售收入预测"销售收入预测salesinvoice销货发票salesjournal销售日记帐，销售收入日记帐salesledger销售分类帐，销售收入分类帐salesmix销售组合，销售商品品种salesmixvariance销售商品品种结构差异salespricevariance销售价格差异salespromotion\o"促销"促销salesrecords销售记录，销售收入记录salesregister销货登记薄salesrepresentative\o"销售代理商"销售代理商\o"Salesreturn"salesreturn\o"销售退回"销售退回\o"Salestax"salestax\o"销售税"销售税，\o"营业税"营业税dalesterms销售条件salestoaccountsreceivableratio销售收入对应收帐款比率salestocurrentliabilitiesratio销售收入对流动负债比率salestoinventoryratio销售收入对存货比率salestototalassetratio销货额对资产总额比率salesvolumevariance销量差异salvagevalue残值\o"Sample"sample\o"样本"样本sampleprecision样本精确度\o"Samplesize"samplesize\o"样本量"样本量\o"Sampling"sampling\o"抽样法"抽样法\o"Samplingerror"samplingerror\o"抽样误差"抽样误差samplingforattributes属性抽样法\o"Samplingforvariance"samplingforvariance\o"变量抽样法"变量抽样法samplingrisk抽样风险\o"Samplingtest"samplingtest\o"抽样检查"抽样检查sanction制裁S&Lassicuatuib储蓄贷款协会S&Pcompustat标准和普尔公司会计数据库\o"S&P500stockindex"S&P500stockindex\o"标准和普尔500种股票价格指数"标准和普尔500种股票价格指数\o"Sarbanes-OxleyAct"Sarbanes-OxleyAct\o"萨班斯－奥克斯法案"萨班斯－奥克斯法案Sarbanes-Oxleyinformationcenter萨班斯－奥克斯法案信息中心satellitebanking卫星银行业务satisfaction偿还，赎回\o"Satisfactionofclaim"satisfactionofclaim\o"理赔"理赔saturationstage饱和阶段saveasyouearnscheme定额储蓄计划savings储蓄savingsaccount储蓄帐户savingsandloanassociation储蓄贷款协会\o"Savingsbank"savingsbank\o"储蓄银行"储蓄银行savingsbond储蓄公债\o"Savingsdeposit"savingsdeposit储蓄存款savingdepositcertificate定期\o"储蓄存款"储蓄存款savingsratio储蓄率sayescheme定额储蓄计划\o"Scaleeconomy"scaleeconomy\o"规模经济"规模经济scalper小投机者scan审阅，查阅;扫描scarcecurrency稀有货币scarceresources稀有资源\o"Scattergraph"scattergraph\o"散点图"散点图，\o"散布图"散布图scavengersale财产抵税拍卖scenario远景概况schedule附表，明细表；税率表，费率表scheduleofaccountsreceivable应收帐款明细表scheduleofmanufacturingoverhead制造间接费用明细表scheduleofproperty财产明细表，财产目录schemeofcomposition偿债和解计划\o"Scientificmanagement"scientificmanagement\o"科学管理"科学管理scientificmethodofamortization科学摊销法\o"Scissorsdifference"scissorsdifference\o"剪刀差"剪刀差scopelimitation范围限制scopeofaudit审计范围scopeofcover承保范围scopeparagraph范围段落scorekeeping记录保管Scorporation小型企业公司scrapvalue费料价值screentrading屏幕交易scrip临时凭证,代价券scripdividend临时凭证股利，票据股利scripissue发行红利股seal印章sealedbid密封投标seasonaladjustments季节性调整\o"Seasonaldiscount"seasonaldiscount\o"季节性折扣"季节性折扣\o"Seasonalunemployment"seasonalunemployment\o"季节性失业"季节性失业seasonalvariation季节性变动seasonedsecurities价格已稳定证券SECEDGARdatabase证券交易管理委员会数据库SECBulletins证券交易管理委员会公报SECInvestigation证券交易管理委员会调查SECLaws&Regulations证券交易管理委员会法律和规章SECNewruleoninternalcontrolreporting美国证券交易管理委员会新会计规章，对\o"上市公司"上市公司内部控制地审计报告secondaryaccount二级帐户secondaryauditor从属审计师secondarybank二级银行secondaryclassification二次分类\o"Secondarydata"secondarydata\o"第二手数据"第二手数据secondaryliability从属负债，从属债务\o"Secondarymarket"secondarymarket\o"二级市场"二级市场secondaryoffering第二次销售secondbeneficiary第二受款人secondmortgage第二抵押secrecy保守机密secretcommission秘密佣金secretledger机密分类帐secretreserve秘密准备金secularinflation长期通货膨胀secularstagnation长期经济停滞seculartrend长期趋势secularbond担保债券secularcreditor有担保债权人securedliability担保负债，担保债务\o"Securedloan"securedloan\o"担保贷款"担保贷款securedtransaction担保交易，担保经济业务securities证券securitiesactof1933年证券法\o"Securitiesacts"securitiesacts\o"证券法"证券法securitiesanalysis证券分析\o"Securitiesanalyst"securitiesanalyst\o"证券分析师"证券分析师securitiesandexchangecommission证券交易管理委员会securitiesandfuturesauthority证券和期货交易管理协会securitiesandinvestmentboard证券和投资管理委员会\o"Securitiescompany"securitiescompany\o"证券公司"证券公司\o"Securitiesexchange"securitiesexchange\o"证券交易所"证券交易所securitiesexchangeactof1934年证券交易法\o"Securitiesexchangetax"securitiesexchangetax\o"证券交易税"证券交易税\o"Securitiesfraud"securitiesfraud\o"证券欺诈"证券欺诈securitiesindustry证券产业securitiesindustryautomationcorporation证券产业自动化公司securitiesinvestmenttrust证券投资信托公司securitiesinvestorprotectionact证券投资人保护法securitiesinvestorprotectioncorporation证券投资人保护公司\o"Securitiesmarket"securitiesmarket\o"证券市场"证券市场\o"Securitiesmarketline"securitiesmarketline\o"证券市场贝塔风险线"证券市场贝塔风险线securitiesratings证券等级securitiesswap证券换掉securitiestrading证券交易securitization证券化security证券，担保，担保品securityagreement担保协议securitycapital安全资本securitydeposit保证金securityinterest担保权益securityneeds安全需求securityrisk证券风险，担保风险\o"Seedcapital"seedcapital\o"种子资本"种子资本，\o"创业资本"创业资本\o"Seedmoney"seedmoney\o"种子资金"种子资金，创业资金segment分部，独立计量损益部门segmentaccounting分部会计segmentationstrategy分部战略segmentcontributionmargin分部贡献毛利\o"Segmentreporting"segmentreporting\o"分部报告"分部报告segregationofduties职责分割，职责划分seizure充公，没收\o"Selectivedistribution"selectivedistribution\o"选择性销售"选择性销售selectiveinventorycontrol选择性存货控制self-administeredfund自管基金self-assessment自估税额self-balancing自平self-constructedasset自建固定资产self-employment自营职业，\o"个体经营"个体经营self-employment自营职业，\o"个体经营"个体经营self-employmentincome自营职业收益，个体经营收益self-employmentretirementplan自营职业者退休金计划self-employmenttax自营职业税\o"Self-finance"self-finance\o"自筹资金"自筹资金self-financeratio自筹资金比率\o"Self-insurance"self-insurance\o"自保"自保，\o"自办保险"自办保险self-interestprinciple自利原则self-liquidationfinancing自偿性筹资self-regulationsystem自律制度\o"Self-regulatoryorganizations"self-regulatoryorganizations\o"自律组织"自律组织self-sustainingfund自给资金seller’slien卖方留置权\o"Seller’smarket"seller’smarket\o"卖方市场"卖方市场sellingandadministrativeexpense销售和管理费用sellingandadministrativeexpensebudget销售和管理费用sellingexpense\o"销售费用"销售费用sellinggroup推销联营，推销集团sellingprice卖价，报价\o"Sellingshort"sellingshort\o"卖空"卖空sellingsyndicate推销联营，推销集团sellofprocess-furtherdecision销售或继续加工决策\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中级会计师\o"Semi-variablecost"semi-variablecost\o"半变动成本"半变动成本senioraccountant高级会计师seniorbond优先债券\o"Seniorcapital"seniorcapital\o"优先资本"优先资本seniorcreditor优先债权人seniordebt优先债务seniorinterest优先权益seniormortgage优先抵押seniorpartner高级合伙人seniorsecurity优先证券sensitivemarket敏感性市场\o"Sensitivityanalysis"sensitivityanalysis\o"敏感性分析"敏感性分析separableasset可分离资产separablecost可分离成本separableentitypostulate单独个体假设separateproperty单独支配的财产separatereture单独税单separationofownershipandcontrol所有权与管理权的分离separationpay解雇费sequentialaccess按序存取sequesteredaccount查封帐户sequestration查封，扣押serialbonds分期偿还债券serialcorrelation序列相关seriesbonds系列债券seriousfraudoffice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servicecenter服务中心劳务中心\o"Servicecontract"servicecontract\o"劳务合同"劳务合同，服务合同\o"Servicecost"servicecost\o"劳务成本"劳务成本servicedepartment劳务部门serviceindustry服务产业\o"Servicelease"servicelease\o"服务性租赁"服务性租赁servicelife服务年限serviceofdebt债务偿付servicepotential服务潜力setofaccounts成套帐薄setofdocuments整套单据\o"Set-off"set-off\o"抵消"抵消\o"Settlement"settlement结算，\o"清算"清算settlementdate结算日期，交割日期settlementfunds结算资金settlementofaccounts帐目结算\o"Settlementofclaims"settlementofclaims\o"理赔"理赔settlementofexchange\o"结汇"结汇settlementprice结算价格，清理价格settlementsheet债务结算表settlementterm结算条件settlor财产授与人set－upcost生产准备成本seventhdirective第7号令severalliability个别责任shading减让shadowdirector影子董事\o"Shadowprice"shadowprice\o"影子价格"影子价格shadytransaction秘密交易shake-out迫使估价暴跌shake-up构重大改组shamecorporation虚假公司shamtransaction虚假业务share\o"股份"股份,\o"股票"股票sharebonus股票红利\o"Sharecapital"sharecapital\o"股本"股本sharecertificate股票sharerevenue分成收入shareexchange股份交换\o"Shareholder"shareholder\o"股东"股东shareholders’register股东登记薄shareholders’equity股东产权shareindex\o"股票价格指数"股票价格指数shareofstock股份\o"Shareofthemarket"shareofthemarket\o"市场份额"市场份额，\o"市场占有率"市场占有率shareoption\o"购股权"购股权，\o"股票期权"股票期权\o"Sharepremium"sharepremium\o"股本溢价"股本溢价sharesplit\o"股份分割"股份分割，分股sharetransfer\o"股票转让"股票转让sharewarehousing股份存储sharingarrangement分成协议shark诈骗者sharkwatcher诈骗识别专家\o"Shellcompany"shellcompany\o"空壳公司"空壳公司shelter避税项目Shermananti-trustact谢尔曼反托拉斯法shiftingoftaxburden税收负担转嫁shipment装运，船运；装运货物，船运货物shipmentanddeliverycost发运费用shipmentpolicy船运保险单shipmentprice交运价格shipowner’slien船主留置权shippingdepartment发运部门shippingdocument运货单据，发运单据shippingexchange海运交易所shippingexpense运货费用shippingspecifications装货清单shortaccount空头帐户shortage短量，短缺额shortagecost缺成本\o"Shortbill"shortbill\o"短期票据"短期票据，短期汇票\o"Shortcovering"shortcovering\o"空头补进"空头补进short-formauditreport短式审计报告shortposition空头，短缺头寸shortrun短期\o"Short-rundecision"short-rundecision\o"短期决策"短期决策\o"Short-runmarginalcost"short-runmarginalcost\o"短期边际成本"短期边际成本shorts短期证券shortsale\o"卖空"卖空shortterm短期short-termasset短期资产short-termbudget短期预算\o"Short-termdebt"short-termdebt\o"短期债务"短期债务short-termdebtratio短期债务比率\o"Short-termfinancing"short-termfinancing\o"短期筹资"短期筹资short-termforecast\o"短期预测"短期预测\o"Short-terminterestrate"short-terminterestrate\o"短期利率"短期利率\o"Short-terminvestment"short-terminvestment\o"短期投资"短期投资short-termism短期盈利主义short-termlease短期租赁\o"Short-termliability"short-termliability\o"短期负债"短期负债\o"Short-termloan"short-termloan\o"短期贷款"短期贷款shrinkage损耗shutdownexpense停产费用，停业费用sickpay病假工资\o"Sightbill"sightbill\o"即期汇票"即期汇票\o"Sightcredit"sightcredit\o"即期信用证"即期信用证sightdeposit\o"活期存款"活期存款sightdraft\o"即期汇票"即期汇票sightletterofcredit\o"即期信用证"即期信用证\o"Sightrate"sightrate\o"即期汇率"即期汇率signature签字，署名signaturecard印鉴卡signedinstrument签约文件，签署票据signer签约人，签署人significantamount有实义金额，大数金额signoff结束指令signon开始指令silentpartner隐名合伙人siliconvalley硅谷simplearbitrage简单套利simplecapitalstructure简单资本结构simplecontract简易合同simpledebenture无担保公司债\o"Simpleentry"simpleentry\o"简单分录"简单分录\o"Simpleinterest"simpleinterest\o"单利"单利simplejournal简单日记帐simplerateofreturn简单收益率simpleregressionanalysis简单回归分析simpletrust简单信托simplexmethod单纯形法simplicity简明性simplifiedfinancialstatement简化财务报表，简化会计报表\o"Simulation"simulation\o"模拟"模拟simultaneousprocessing同时处理simultaneousverification同时验证singlecostsystem单一成本制度\o"Single-entrybookkeeping"single-entrybookkeeping\o"单式薄记"单式薄记singleliability单独责任singleoption单项期权singlepaymentloan一次付清贷款singlepremiumpolicy一次付清保险单singlepresentation单独反映singleproprietorship\o"独资"独资single-stepincomestatement单步式损益表\o"Single-taxsystem"single-taxsystem\o"单一税制"单一税制singleventure独营，独资经营\o"Sinkingfund"sinkingfund\o"偿债基金"偿债基金sinkingfundmethodofdepreciation偿债基金折旧法sinkingfundreserve偿债基金准备金site厂址，网址，网址siteselectionstudy厂址选择研究sitevaluetax\o"地价税"地价税situationalmanagement情势管理six-day6%method六天六厘计算法skeletonaccount\o"T型帐户"T型帐户skewness偏斜性skill-intensive技术密集型\o"Skimmingpricing"skimmingpricing\o"刮脂价格"刮脂价格，\o"早期获利价格"早期获利价格skip逃债者skipaccount逃债者帐户skiptracing逃债追踪服务skyrocketingprice飞涨价格slackbudget松弛预算slackmarket疲软市场slackpath松弛路径slackseason淡季sleepingpartner隐名合伙人slideerror位数移动错误slidescale滑动比率slidescaleprice滑动价格slidescaletariff滑动关税税率slidingbudget滑动预算slip传票slowasset呆滞资产slump经济萎缩slushmoney行贿资金smallbusinessadministration小型企业管理局smallbusinesscorporation小型企业公司smallbusinessinvestmentcompany小型企业投资公司smallcompany小型公司smallloan小额贷款smallloancompany小额贷款公司\o"Smallprofitandquickreturn"smallprofitandquickreturn\o"薄利多销"薄利多销smartcard机敏信用卡,职能信用卡smartinvestment机敏投资smartpros智能财会信息网smartterminal机敏终端机，智能终端机smash\o"破产"破产smoothing修匀\o"Smuggling"smuggling\o"走私"走私S-Oact\o"萨班斯－奥克斯法案"萨班斯－奥克斯法案\o"Socialaccounting"socialaccounting\o"社会会计"社会会计\o"Socialaudit"socialaudit\o"社会审计"社会审计socialbalancesheet社会资产负债表socialbenefit社会效益socialbenefitcostratio社会效益对社会成本比率\o"Socialcost"socialcost\o"社会成本"社会成本socialdarwinism社会达尔文主义\o"Socialdumping"socialdumping\o"社会倾销"社会倾销socialeconomicenvironment社会经济环境socialeconomics社会经济学social-economicwelfareapproach社会经济福利法socialimpactstatement社会影响报表socialincome社会收益socialindicator社会指标\o"Socialinsurance"socialinsurance\o"社会保险"社会保险socialobjective社会目标socialresponsibility社会责任\o"Socialresponsibilityaccounting"socialresponsibilityaccounting\o"社会责任会计"社会责任会计socialresponsibilityaudit社会责任审计\o"Socialresponsibilityinvestment"socialresponsibilityinvestment\o"社会责任投资"社会责任投资socialresponsibilitystatement社会责任报表\o"Socialrisk"socialrisk\o"社会风险"社会风险\o"Socialsecurity"socialsecurity\o"社会保障"社会保障，\o"社会保险"社会保险socialsecurityadministration社会保障事务管理局socialsecuritybenefit社会保障金\o"Socialsecuritytax"socialsecuritytax\o"社会保障税"社会保障税，\o"社会保险税"社会保险税\o"Socialwealth"socialwealth\o"社会财富"社会财富\o"Socialwelfare"socialwelfare\o"社会福利"社会福利societyforinformationmanagement信息管理协会softcopy软拷贝\o"Softcurrency"softcurrency\o"软货币"软货币，\o"软通货"软通货softexpert软专家softfunding软性资金来源\o"Softloan"softloan\o"软通货贷款"软通货贷款softloanwindow软贷款窗口softmarket行情疲软，疲软市场softmoney\o"软货币"软货币，\o"软通货"软通货software软件softwarecompatibility软件兼容性softwaredevelopmentcost软件开放成本softwareflexibility软件灵活性softwarelifecycle软件寿命周期softwaremaintenance软件维护softwarepackage软件组合程序softwaresecurity软件安全措施soledistributer总经销商solepractitioner单独开业者soleproprietorshiip\o"独资"独资，\o"独资企业"独资企业\o"Solvency"solvency\o"偿债能力"偿债能力solvencyratio\o"偿债能力比率"偿债能力比率sophisticatedinvestor精明投资人sorting分类，排序sortingcodenumber分类编码soundfinance稳健财政，稳健财务soundvalue公平价值，合理价值\o"Sourceandapplicationoffundsstatement"sourceandapplicationoffundsstatement\o"资金来源和运用表"资金来源和运用表sourcedata原始数据\o"Sourcedocument"sourcedocument\o"原始凭证"原始凭证sourceofevidence证据来源sourceoffinancing资本筹措来源sourceoftaxation\o"税源"税源sourceofworkingcapital流动资金来源southseabubble南洋泡沫sovereignimmunity主权国豁免权sovereignloan主权国贷款sovereignrisk主权国贷款风险specialaccount专用帐户specialagent特约代理商specialassessment特别摊派税捐，特种税捐specialaudit\o"专项审计"专项审计，特别审计specialbonus特别红利specialbudget特别预算specialcash专用现金specialcommissioners特派专员specialcostanalysis专项成本分析specialcrossedcheck特别划线支票\o"Specialdeposit"specialdeposit\o"特别存款"特别存款specialdividend特别股利\o"Specialdrawingrights"specialdrawingrights\o"特别提款权"特别提款权\o"Specialeconomiczone"specialeconomiczone\o"经济特区"经济特区\o"Specialendorsement"specialendorsement\o"特别背书"特别背书specialfund\o"专用基金"专用基金specialinterestgroup特定权益社会集团\o"Specialjournal"specialjournal\o"专用日记帐"专用日记帐specialledger专用分类帐specialletterofcredit特别信用证specialorderdecision特殊订单决策specialpartnership特别合伙specialprivilege特殊优惠specialpurposefinancialstatement专用财务报表，专用会计报表specialreport\o"专项审计报告"专项审计报告，特别审计报告specialresolution特别决议specialrevenuefund特种收入基金specie硬币，铸币specificassignment特定转让，个别转让specificcost特殊成本，专署成本specificidentificationmethod个别鉴定法specificinsurance特定财产项目保险specificlegacy指定遗嘱，特别遗赠specific-ordercosting订单成本制度\o"Specificpriceindex"specificpriceindex\o"个别物价指数"个别物价指数，单项物价指数specificpricelevelchance个别价格水平变动specificpurposefund专门用途基金，专用基金specificseparateentitypostulate特定独立个体假设\o"Specifictax"specifictax\o"从量税"从量税\o"Speculation"speculation\o"投机"投机，投机活动speculativeinvestment投机性投资speculativemotive投机性动机speculativestock投机性股票speculator投机商speechrecognitionsoftware语言识别软件spending开支，支出spending-power开支能力spendingvariance开支差异spendthrift挥霍浪费spin-off以产易股split\o"股份分割"股份分割splitcapitaltrust分股信托split-investmentcompany分股投资公司split-off以股易股，股本转换split-offpoint分离点split-up股本分割spoilage废品损耗，次品损耗spoiledproduct废品，次品sponsor\o"创办人"创办人，资助人spontaneouscredit自发费用spotcash手存现金spotcheck突击检查，现场抽查\o"Spotexchangerate"spotexchangerate\o"即期汇率"即期汇率，\o"现汇汇率"现汇汇率spotgoods\o"现货"现货spotmarket现货交易市场，现汇交易市场spotprice现货价格spottransaction\o"现货交易"现货交易spread\o"差价"差价，\o"进销差价"进销差价;详细记录spreadarbitrage差价套利spreadsheet棋盘式数据表，棋盘式计算表spreadsheetprogram棋盘式计算表编制程序squeeze压缩，紧缩；\o"轧空头"轧空头；倒轧stabilization稳定stabilizationfunction稳定职能，稳定经济职能stabilizedbond稳定币值债券stabilizedprice稳定价格stabilizers稳定经济工具stablemonetaryunitpostulate稳定货币单位假设staff雇员，参谋人员staffauditor雇员审计师\o"Staffauthority"staffauthority\o"参谋职权"参谋职权，\o"幕僚职权"幕僚职权stag新股套利者stageofcompletion完工程度stageofproductlife产品寿命阶段\o"Stagflation"stagflation\o"停滞性膨胀"停滞性膨胀，\o"滞胀"滞胀stagnation停滞stakeholder特定权益集团stakeholdertheory特定权益集团理论stalebilloflading失效提货单，过期提货单stalecheck失效支票，过期支票\o"Stamptax"stamptax\o"印花税"印花税standard标准，准则standardpoor’scompustat标准和普尔公司会计数据库standard&poor’scorporation标准和普尔公司standar&poor’s500stockindex\o"标准和普尔500种股票价格指数"标准和普尔500种股票价格指数standard&poor’srating标准和普尔证券评定登记standardauditreport标准和审计报告standardcard标准信用卡\o"Standardcontract"standardcontract\o"标准合同"标准合同\o"Standardcost"standardcost\o"标准成本"标准成本standardcosting标准成本计算法standardcostvariance标准成本差异standarddeducion标准扣减额\o"Standarddeviation"standarddeviation\o"标准差"标准差standarderror标准误差standardindustrialclassification标准产业分类standardinternationaltradeclassification国际贸易标准分类standardizationofaccounting会计的标准化standardizationofaccountingterms会计名词的标准化standardizedauditprogram标准审计程序standardlabortime标准人工工时standardmaterialprice标准材料价格standardizedinternationalaccounting国际标准化会计standardlaborrate标准工资表\o"Standardmoney"standardmoney标准货币，\o"本位币"本位币standardofconduct行为准则standardofliving生活水准standardofperformance业绩考核标准standardoverhead标准间接费用standardratios标准比率standbycost休闲成本standbyequipment备用设备\o"Standbyletterofcredit"standbyletterofcredit\o"备用信用证"备用信用证standbyrevolvingcredit备用周转性信贷standingauditor常任审计师\o"Standingcost"standingcost\o"长期成本"长期成本standingdata长期数据standingorder长期订单standstillagreement暂停偿付协议staplestock主要存货starsoftware斯塔软件start-upcost生产准备成本statedcapital规定股本，设定股本;申报股本statedvalue设定价值stateenterprise国营企业stateflatratepension国家统一退休金statement报表，客户结帐单，帐单,公报statementanalysis报表分析statementform报表格式statementofaccount客帐结算单statementofaffairs清算式资产负债表\o"Statementofassetsandliabilities"statementofassetsandliabilities\o"资产负债表"资产负债表\o"Statementofcashflows"statementofcashflows\o"现金流量表"现金流量表statementofcashreceiptsanddisbursements现金收支表statementoffinancialposition财务状况表statementofcostofgoodsmanufactured产品成本报表statementofincome\o"收益表"收益表，\o"损益表"损益表statementofnetworth资本净值表statementofoperating营业报表statementofrealizationandliquidation变现和清偿表statementofretainedearnings留存收益表，留存盈余表statementofrevenuesandexpenditures收支表\o"Statementofstockholder’sequity"statementofstockholder’sequity\o"股东权益表"股东权益表state-ownedenterprice国营企业stateownership国有制stateplanning国家计划\o"Statetrading"statetrading\o"国营贸易"国营贸易\o"Staticanalysis"staticanalysis\o"静态分析"静态分析\o"Staticbudget"staticbudget\o"静态预算"静态预算staticstatement静态报表staticstructure静态结构statisticalaccounting统计会计statisticalanalysissystem统计分析系统statisticalsampling统计抽样法statisticalsoftware统计软件statusinquiryagency信用调查机构statusoftaxpayer纳税人身份statutelaw成文法statuteoffraud防止欺诈法statuteoflimitation时效法statutoryaccounting法规会计statutoryaudit法规审计statutorybasis法定基准statutorybooks法定帐册\o"Statutorycapital"statutorycapital\o"法定股本"法定股本statutorydeclaration法定申明statutorydepletion法定折耗statutorylegacy法定遗产statutorymerger法定兼并statutoryreceiver法定破产企业财产接管人statutorystatement法定报表stepallocationmethod逐步分配法，逐步分摊法step-ratemortgage阶梯式利率抵押贷款step-variablecost\o"阶梯式变动成本"阶梯式变动成本stewardship保管职责stepcost\o"阶梯式成本"阶梯式成本，\o"阶梯式变动成本"阶梯式变动成本stewardshipaccounting保管责任会计，保管会计stipend薪金，固定津贴stipulatedprice约定价格stochastic随机性stock股份，股票；政府证券；\o"存货"存货，存量stockacquisitionplan股票购买计划stockappreciation股票升值，存货升值stockappreciationrelief存货升值税额减免stockappreciationrights股票升值权益stockarbitrage股票套利stockaverages股票平均价格指数stockbonus股票红利\o"Stockbroker"stockbroker\o"股票经纪人"股票经纪人stockcertificate股票stockclearingcorporation股票清算公司\o"Stockcompany"stockcompany\o"股份公司"股份公司stockcompensation股票报酬stockcontrol\o"存货控制"存货控制stockdilution股份稀释，股权削减stockdiscount股票折价\o"Stockdividend"stockdividend\o"股票股利"股票股利stockexchange股票交易所stockexchangeautomatedquotations股票交易所自动行情表stockexchangedailyofficiallist股票交易所每日官定牌价stockholder股票持有人，\o"股东"股东stockholders‘equity股东产权stockholders’equityratio股东产权比率stockholders’equityturnover股东产权周转率stockindex股票指数，股票价格指数\o"Stockindexfutures"stockindexfutures\o"股票指数期货"股票指数期货\o"Stockindexoption"stockindexoption\o"股票指数期权"股票指数期权stockintrade待销存货\o"Stockmarket"stockmarket\o"股票市场"股票市场stockmarketcrash股市行情暴跌stockonhand库存存货stockoption\o"购股权"购股权stockoptionaccounting购股权会计stockout库存耗竭，库存缺货stock-outcost缺获成本stockoutstanding流通在外股份stockpremium股票溢价\o"Stockprice"stockprice\o"股票价格"股票价格stockpurchaseplan股票购买计划stockpurchasewarrant\o"购股权证"购股权证stockquotation股票行情表stockregister股票登记薄\o"Stockrepurchase"stockrepurchase\o"股票回购"股票回购stockright优先购股权\o"Stocksplit"stocksplit\o"股份分割"股份分割，\o"拆股"拆股stocksubscription股票认购stocktaking\o"存货盘盈"存货盘盈\o"Stocktransfer"stocktransfer\o"股票转让"股票转让，\o"股票过户"股票过户stocktransfertax股票交易税，股票过户税\o"Stockturnover"stockturnover\o"存货周转率"存货周转率stockvaluation\o"存货计价"存货计价\o"Stockwarrant"stockwarrant购股权证stockwatering股票掺水stockyield股票收益率stop-paymentorder停止支付通知单stoppedcheck止付支票storage存储，存储器storagecapacity存储容量storagecost存储成本，仓储成本storeaudit零售商店审计storehouse仓库stores\o"库存材料"库存材料storescard库存材料卡storesledger材料分类帐storesrequisition领料单，领料申请书straddle买卖期货合同，买卖期权straightbilloflading直接提货单，记名提货单straightbond单纯债券\o"Straightcommission"straightcommission\o"单纯佣金"单纯佣金straightlease直线租赁straightletterofcredit直接信用证straight-linemethodofamortization直线推销法\o"Straight-linemethodofdepreciation"straight-linemethodofdepreciation\o"直线折旧法"直线折旧法straightloan单纯信用贷款straightsalary单纯薪金\o"Strategicbudget"strategicbudget\o"战略预算"战略预算strategicbusinessdepartment战略营业部门\o"Strategicdecision"strategicdecision\o"战略决策"战略决策strategicfinance战略财务strategicinvestmentappraisal战略性投资评价\o"Strategicmanagementaccounting"strategicmanagementaccounting\o"战略管理会计"战略管理会计\o"Strategicmaterial"strategicmaterial\o"战略物资"战略物资strategicplanning\o"战略计划"战略计划\o"Stratifiedsampling"stratifiedsampling\o"分层抽样法"分层抽样法strikingprice预购价格stripoption剥离期权，三重交易期权stripping剥离strongcurrency强势货币strongtrademark强性商标structuralanalysis结构分析structuralchart组织机构图表\o"Structuralinflation"structuralinflation\o"结构性通货膨胀"结构性通货膨胀\o"Structuralunemployment"structuralunemployment\o"结构性失业"结构性失业structuralofaccountingtheory\o"会计理论结构"会计理论结构structureoffinancialstatement财务报表结构，会计报表结构\o"Structureofinterestrate"structureofinterestrate\o"利率结构"利率结构structureoftaxrate税率结构stub票根，存根subchapterscorporation非纳税公司sub-contract分包合同subcontractor分包商subcontractor’saudit分包合同审计subdivisionofshares分股subjectivegoodwill主观商誉subjectiveprobabilities\o"主观概率"主观概率subjectivevalue主观价值subjectmatter标的subjectto有待审批，受限于某项条件subject-tooption附保留意见书subjecttoratification有待审批sublease分租，\o"转租"转租sublicensing许可证转让submission提交，报送submortgage二次抵押，转押suboptimization次优化subordinatedbond次等债券\o"Subordinateddebt"subordinateddebt\o"次等债务"次等债务subordinatedinterest次等权益subrogation取代债权subscribe签署，认购subscribecapitalstock已认购股本subscriber认购人，认股人subscription认购subscriptionright认股权，\o"认股权证"认股权证subsequentevents期后会计事项\o"Subsidiaryaccount"subsidiaryaccount\o"辅助帐户"辅助帐户，\o"明细帐户"明细帐户subsidiarybenefit从属效益subsidiarycoin\o"辅币"辅币\o"Subsidiarycompany"subsidiarycompany附属公司，\o"子公司"子公司subsidiarycompanyaccounting子公司会计subsidiarydocuments附属单据subsidiaryexportcompany附属出口公司\o"Subsidiaryledger"subsidiaryledger\o"辅助分类帐"辅助分类帐\o"Subsidiaryletterofcredit"subsidiaryletterofcredit\o"从属信用证"从属信用证subsidizedexport补贴出口subsidizedprice补贴价格subsidy补助金，补贴subsistence