S (532)sales ledger 销售分类账
S (533)sales order 销售定单
S (534)sales per employee 每员工销售额
S (535)scrap 废料
S (536)scrip issue 红股发行
S (537)secured creditors 有担保的债权人
S (538)segmental reporting 分部报告
S (539)selling cost 销售成本
S (540)semi-fixed cost 半固定成本
S (541)semi-variable cost 半变动成本
S (542)sensitivity analysis 敏感性分析
S (543)service cost center 服务成本中心
S (544)service costing 服务成本计算
S (545)set-up time 安装时间
S (546)shadow prices 影子价格
S (547)share 股票
S (548)share capital 股份资本
S (549)share option scheme 购股权证方案
S (550)share premium 股票溢价
S (551)sight draft 即期汇票
S (552)single-entry book-keeping 单式薄记
S (553)sinking fund 偿债基金
S (554)slack time 松弛时间
S (555)social responsibility cost 社会责任成本
S (556)sole trader 独资经营者
S (557)source and application of funds statement 资金来源和运用表
S (558)special order costing 特殊定单成本计算
S (559)staff costs 职工成本
S (560)statement of account 营业账单
S (561)statement of affairs 财务状况表
S (562)statutory body 法定实体
S (563)stock 存货
S (564)stock control 存货控制
S (565)stock turnover 存货周转率
S (566)stocktaking 盘点存货
S (567)stores requisition 领料申请单
S (568)strategic business unit 战略性经营单位
S (569)strategic management accounting 战略管理会计
S (570)strategic planning 战略计划
S (571)strategy 战略
S (572)subjective classification 主体分类
S (573)subscribed share capital 已认购的股本
S (574)subsidiary undertaking 子公司
S (575)sunk cost 沉没成本
S (576)supply estimate 预算估计
S (577)supply expenditure 预算支出
S (578)suspense account 暂记账户
S (579)SWOT analysis 长处和短处,机会和威胁分析
S (580)system 制度,体系
T (581)tactical planning 策略计划
T (582)tactics 策略
T (583)take-over 接收
T (584)tangible asset 有形资产
T (585)tangible fixed asset statement 有形固定资产表
T (586)target cost 目标成本
T (587)terotechnology 设备综合工程学
T (588)throughput accounting 生产量会计
T (589)time 时间
T (590)time sheet 时间记录表
T (591)total assets 总资产
T (592)total quality management 全面质量管理
T (593)total stocks 存货总计
T (594)trade creditors 购货客户(应付账款)
T (595)trade debtors 销货客户(应收账款)
T (596)trading profit and loss account 营业损益表
T (597)transfer price 转让价格
T (598)transit time 中转时间
T (599)treasurership 财务长制度
T (600)trail balance 试算平衡表
T (601)turnover 营业额
U (602)uncalled share capital 未催缴股本
U (603)under capitalization 不足资本化
U (604)under or over-absorbed overhead 少吸收或多吸收的制造费用
U (605)uniform accounting 统一会计
U (606)uniform costing 统一成本计算
U (607)unissued share capital 未发行股本
V (608)value 价值
V (609)value added 增值
V (610)value analysis 价值分析
V (611)value for money audit 经济效益审计
V (612)vote 表决
V (613)voucher 凭证
W (614)waiting time 等候时间
W (615)waste 废品(料)
W (616)wasting asset 递耗资产
W (617)weighted average cost of capital 资本的加权平均成本
W (618)weighted average price 加权平均价格
W (619)with resource 有追索权
W (620)without recourse 无追索权
W (621)working capital 营运资本
W (622)write-down 减值
Z (623)zero base budgeting 零基预算
Z (624)zero coupon bond 无息债券
Z (625)Z score 破产预测计分法