salary
薪金，谢谢。(记者 易启江)，工资
salary costs allocation
工资费用分配
salary differential
工资差别
salary range
工资幅度
salary supplements
附加工资
sale account
销售帐户
sale commission
销售佣金
sale method
销售法
sales proceeds
销售收入
sales revenue
销售收入
sales tax
营业税、销售税
savings account
储蓄帐户
seal
印，印章，封条
seal of company
公司印章
secondary accounts
从属账户、次级帐户
secondary mortgage
二次抵押
secure
保证，担保，作保
secured
有担保的
secured account
担保帐户
secured financing
有担保的融资
secured loan
担保贷款
selling expenses
销售费用
semi-finished product cost
半成品成本
senior accountant
高级会计师
seniority system
年资制度
service life
（设备的）使用年限
set of bills
同组票据
setoff
抵销
settlement
结帐、清算、支付、结算、解决
settlement accounts
结算账户
settlement of cash
现金结算
settlement of obligation
债务清偿
settlement price
结算价格
settling
结算的，清算的
settling fee
理赔费用
share
股票，股份，份额
share capital
股本
short account
空头帐户，卖空帐户
short bill
短期汇票
short term assets
短期资产
short term bond
短期债券
short term credit
短期信贷
short term debt
短期债务
short term investment
短期投资
short term liability
短期负债
shortage
短缺
shortage of capital
资金短缺
short-term loans
短期借款
sight bill
即期汇票
sign
签署
signature
签字，签名
signing authority
签字权
simple costing method
成本计算简单法
simple credit
单一信用证
simple entry
简单分录
single account title voucher
单式记账凭证
single budget
单一预算
single entry
单式记帐
single-entry bookkeeping
单式记账法
single-record document
一次凭证
sinking fund
偿债基金
society cost
社会成本
source document
原始凭证
source of funds
资金来源
source of revenue
收入来源
special crossing
特别横线
special deposit
专用存款
special endorsement
记名式背书
special letter of credit
特别信用证
special-purpose voucher
专用记账凭证
spot cash
即期付款
spot rate
现汇汇率
stale
已过期、无效
stale cheque
失效支票，过期支票
standard cost
标准成本
standard costing
标准成本法
standard of cost control
成本控制标准
standard wage rate
标准工资率
start-up cost
开办费用
statement
报表，清单，声明
statement analysis
报表分析
statement form
报表表式
statement of account
会计报表
statement of cash flows
现金流量表
statistical
统计的
statistical analysis
统计分析
statistical error
统计误差
statistical yearbook
统计年鉴
statistics law
统计法
statutory
法定的
statutory audit
法定审计
statutory capital
法定资本
statutory financial statement
法定财务报表
stock authorized
额定股本
stock rights
认股权
straight debt
直接负债
straight line basis
直线法
straight-line
直线法
straight-line depreciation
直线法折旧
straight-line recognition
直线法确认
subsidiary account
明细分类账户
subsidiary ledger
明细分类帐、明细分类账簿、明细账簿
subsidized
补贴的，补助的
sum
总计，总额
sum of credit
贷方总额
sum of debt
借方总额
summary
总表
summary account
汇总帐户
summary balance sheet
资产负债汇总表
sundry account
杂项帐户
sunk costs
沉没成本
supllemental cost
追加成本
supllemental wages
附加工资
supplementary budget
追加预算
surplus
盈余，公积金
surplus account
盈余帐户
surplus profit
剩余利润
surplus reserves
盈余公积
suspense account
暂记帐、未定帐
suspense accounts
暂记账户
suspense payment
暂付款
suspense receipts
暂收款
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