财务英语英汉对照表（S）

  	      	      	    	    	      	    
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S
 
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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