3601stock yield 股票收益率
    3602stop payment order 停止支付通知
    3603storage cost 存儲成本
    3604stores 庫存材料
    3605stores card 庫存材料卡
    3606stores requisition 領(lǐng)料單,領(lǐng)料申請書
    3607straight bill of lading 記名提貨單,直接提貨單
    3608straight letter of credit 直接信用證
    3609straight-line method (of depreciation) 直線折舊法
    3610strategic budget 戰(zhàn)略預(yù)算
    3611strategic decision 戰(zhàn)略決策
    3612strategic planning 戰(zhàn)略計劃
    3613striking price 預(yù)購股票價格
    3614subcontract 分包合同
    3615subjective goodwill 主觀商譽(yù)
    3616subjective probability 主觀概率
    3617subjective value 主觀價值
    3618subject-to opinion 附保留意見書
    3619suboptimization 次優(yōu)化
    3620subordinated bond 次等債券
    3621subrogation 取代債權(quán)
    3622subscription 認(rèn)購
    3623subsequent events 期后會計事項
    3624subside 補(bǔ)助金,補(bǔ)貼
    3625subsidiary account 輔助賬戶,明細(xì)賬戶
    3626subsidiary company 附屬公司,子公司
    3627subsidiary company accounting 子公司會計
    3628subsidiary ledger 輔助分類賬
    3629substantive test 實(shí)質(zhì)性抽查
    3630subsystem 子系統(tǒng)
    3631successor auditor 后任審計師
    3632sum 合計,總計
    3633summary account 匯總賬戶
    3634sum-of-the-years digits method (of depreciation) 年限總額折舊法
    3635sundry account 雜項賬戶
    3636sunk cost 沉沒成本
    3637sunshine law陽光法,公聽法
    3638supplementary budget 追加預(yù)算
    3639supplementary statement輔助報表
    3640supplies 物料,輔料
    3641surcharge 附加費(fèi)
    3642surplus 盈余,公積
    3643surprise audit 突擊審計
    3644surrender value 退保金,抵借價值
    3645surtax 附加稅
    3646surviving company 承替公司,接辦公司
    3647suspense account 暫記賬戶
    3648swap①外匯掉期②外匯掉換
    3649syndicate 辛迪加
    3650synergism 增效作用