S字彙

salary
salary roll

sale
sale on approval，approval sale

sales allowance
sales basis (of revenue realization)
sales book
sales budget
sales department
sales discount
sales income
sales invoice
sales journal
sales ledger
sales management salaries and expenses
sales on account
sales order
sales policy
sales price
sales profit and loss
sales quotas
sales rebates and allowances
sales records
sales register
sales return
sales return and allowance journal
sales return book
sales revenue
sales salary
sales ticket
sales value

salvage
salvage value

sample
sample size

sampling distribution
sampling error
sampling inspection

savings deposit
savings-and-loan association

schedule
schedule of creditors' balances in purchase ledger
schedule of customers' balances in sales ledger
schedule of fixed charge

scrap material
scrap report
scrap value，salvage value

scrip
scrip dividend

second mortgage
second mortgage bond

secondary account
secondary distribution
secondary liability

secret partner
secret reserve

sectional balance sheet
sectional form
sectional ledger

secular price
secular trend

secured account
secured creditor
secured liability

security
security income and expense
security owned

segregation of fixed items principle
segregation of items

self-and-lease agreement
self-balancing
self-employment income
self-insurance
self-supporting debt，self-liquidating debt
self-sustaining fund

selling and administrative cost
selling and administrative expense
selling and administrative expense analysis sheet
selling and administrative expense charged to cost
selling commission
selling cost
selling cost budget
selling expense
selling group，selling syndicate
selling price
selling profit

semivariable cost
semivariable expense

senior accountant
senior capital
senior securities

serial annuity bond
serial bond
serial maturities

service capacity
service cost
service department
service department cost
service life
service potentialities
service unit
service-yield basis (of depreciation)

share
share bonus
share capital
share of stock

shared revenue
shared tax

shipment
shipment and delivery cost
shipment inward，consignment inward
shipment outward，consignment outward
shipment to branch office

shipping and delivery cost
shipping and traffic
shipping order
shipping supply

shop burdern，facotry burden
shop office expense
shop order
shop supply

short
short account
short covering
short rate
short sale
short-extended
short-form report
short-lived asset
short-term bond
short-term debt
short-term liability
short-term note

simple average
simple interest
simple journal
simple numerical system
simple sequence
simple trust

single budget
single cost system
single entry bookkeeping
single proprietorship，sole proprietorship
single purpose statement
single-account system
single-name paper
single-step income statement

sinking fund asset
sinking fund bond
sinking fund expense
sinking fund income
sinking fund investment
sinking fund requirements
sinking fund reserve
sinking fund trustee
sinking fund，debt service fund
sinking-fund method (of depreciation)

special assessment
special assessment bond
special assessment fund
special assessment liens
special assessment liens receivable
special assessment receivable
special assessment roll
special audit
special column
special columnar journal
special contingency reserve
special fund
special fund deposit
special investigation
special journal
special ledger，subsidiary ledger
special order，job order
special partners
special revenue fund
special-purpose financial statement
special-special assessment bond

specific cost
specific legacy
specific order cost system，job order cost system

specification
specification cost，standard cost

split column journal，analytical journal
split off
split off point

spoiled material
spoiled material report
spoiled work
spoiled work report
spoiled work-in-process

spot cash
spot price
spot sale

spread
spread sheet

stable measuring unit
stable unit

standard
standard cost
standard cost sheet
standard cost system
standard deduction
standard deviation
standard error
standard error of estimate
standard hours worked
standard job cost sheet
standard labor
standard labor rate
standard labor time
standard machine time
standard material
standard method
standard operation
standard preparation hours
standard price
standard price method
standard process cost sheet
standard profit
standard purchase price
standard ratios
standard run quantity，economic lot size
standard unit rate
standard value
standard wage rate

standardized accounting
standardized burden rate

standby cost，fixed cost
standby equipment
standby underwriting

standing cost，fixed cost
standing expense order，standing order

stated capital
stated liabilities
stated value

statement
statement analysis
statement form，report form
statement from creditors
statement heading
statement of account
statement of affairs
statement of application of funds
statement of assets and liabilities，balance sheet
statement of business operation
statement of cash receipts and disbursements
statement of changes in financial position
statement of changes in surplus
statement of condition，statement of financial condition
statement of cost and production
statement of cost of production
statement of cost to manufacture and cost of goods sold
statement of current position
statement of daily cash
statement of expenditures and encumbrance compared with appropriations
statement of financial income and expenses
statement of financial operations
statement of financial position，balance sheet
statement of funds and its application，statement of application of funds
statement of loss and gain，statement of profit and loss
statement of operating expenses
statement of operating revenue
statement of realization and liquidation
statement of receipts and disbursements
statement of receipts and disbursements and cash balance
statement of resources and liabilities
statement of resources and obligations
statement of resources and their application，statement of application of funds
statement of revenue estimated and actual
statement of revenues and expenditures
statement of selling and administrative expenses
statement of sources and application of funds，statement of sources and disposition of funds
statement of stockholders' equity，statement of stockholders' investment，statement of stockholders' net worth
statement of surplus
statement of working capital
statement of working capital changes
statement to customers

static analysis
static ratio
static statement

statistical accounts
statistical chart
statistical control
statistical decision-making theory
statistical distribution
statistical inference
statistical quality control
statistical series
statistical tables

stock
stock bonus
stock book
stock card
stock certificate book
stock certificate，certificate of stock
stock company
stock control card
stock debit note
stock discount
stock dividend
stock in trade
stock inventory
stock ledger
stock on hand，inventory
stock option
stock option plan
stock purchase plan
stock register
stock requisition
stock right
stock sheet
stock split up
stock subscriptions
stock turnover
stock warrant
stock-purchase warrant
stock-transfer book

stockholder
stockholder of record
stockholder-in-process

stop order
stop payment

store adjustment
store card
store imprest account
store ledger clerk

storeroom
storeroom expense

stores
stores fund
stores inventory report
stores issued book
stores ledger
stores ordered ledger
stores received and issued book
stores received book
stores rejected book
stores requisition
stores reserve
stores returned

straight bill of lading
straight serial bond
straight-line depreciation
straight-line method

stub
stub-survivor curve

subordinated debentures
subordinated debt

subscription
subscription book"
subscription installment book
subscription ledger
subscription register
subscription right，subscription warrant
subscription to capital stock

subsidiary
subsidiary accounts
subsidiary appropriation ledger
subsidiary book
subsidiary company
subsidiary company accounting
subsidiary corporation
subsidiary ledger
subsidiary ledger accounts
subsidiary ledger for properties
subsidiary record
subsidiary revenue ledger

summary account
summary of applied selling and administrative expense
summary of balance sheet changes
summary of cost of finished parts used
summary of cost of finished products
summary of cost of goods sold
summary of cost of manufacturing expenses applied
summary of materials consumed
summary of materials received
summary of materials returned
summary of scrap and spoiled materials
summary of spoiled work
summary of standing order and applied manufacturing expense
summary sheet
summary statement
summary statement of cash receipts and disbursements
summary statement of receipts and expenditures
summary statement of resources and obligations

sundry
sundry accounts
sundry asset
sundry creditor
sundry customer，sundry debtor

supplementary account
supplementary budget
supplementary cost
supplementary rate
supplementary ratio

supplies
supplies inventory

supporting document
supporting record
supporting schedules，supporting statements

surety
surety bond

surplus
surplus adjustment account
surplus analysis
surplus appropriation account
surplus asset
surplus at date of acquisition，acquired surplus
surplus charge
surplus charge property reappraisal
surplus for the year
surplus from cancellation of stock
surplus from consolidation
surplus from donated land
surplus from donated stock
surplus from donation
surplus from forfeited stock
surplus from profit，earned surplus
surplus fund
surplus not for dividend purpose
surplus on appreciation of capital assets
surplus or deficit of appropriation
surplus or deficit of budget
surplus receipts
surplus reconciliation statement
surplus reserve
surplus statement
surplus-fund warrant

suspense account
suspense credits
suspense debits
suspense fund

symbolization
symbolization of accounts

system
system analysis
system building，system installation
system designing，system planning
system of accounts
system of automatic internal audit
system of cost accumulation

salesmen's salaries and commission
salesmen's traveling and entertainment expense
salient ratio
satisfactory control
scale of relative values
scan
scatter diagram
scheduled cost，standard cost
scientific method of amortization
screening
scrutiny
seasonal variation
seasoning
securities and exchange commission
seller's market
semiannual report
semirevenue
semisenior accountant
separable cost
sequential analysis or sampling
set of accounts
setting up cost，preparatory cost
setup time
several liability
shareholder，stockholder
shortage
shut-down expense
sidehead
sight draft
significant amount
silent partner
simultaneous verification
site audit
skeleton account
skewness
slide
slip system
slow asset
smoothing
social accounting
solvent，solvency
sound value
source-and-disposition statement，source-and-uses statement，statement of application of funds
space expense
specie
speculator
spin off
spoilage
stability，stabilization
stabilized accounting
staff auditor，internal auditor
stamp tax
staple
starting-load cost
stationery and printing
statistics law
statute of limitation
steam cost
stevedorage & cargo charges
stockholders' equity，net worth
stockholders' ledger
stocks owned
stocktaking
storage
storekeeper
stratified sampling
structual ratios
stumpage
subactivity
subassembly
subcompany，subsidiary company
subfunction
subjective value
subnormal depreciation
subpartner
subproduction order
subrogation
subscribed capital stock
subscriber
subsidy
substantiate
subvention
sufficient condition
sum-of-the-year digit method (of depreciation)
sunk cost
superannuation fund
superintendents' office expense
supplemental appropriation
supply price
support price
surrender value，cash surrender value
surtax
survey fee
surviving company
survivor-life curve，mortality curve
suspension (of the sale of securities)
sustain，incur
symbolizing system
symbols
syndicate
synoptic
synthetic product
systematic sampling
systematizor

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