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S
Sales 销售
Sales growth 销售增长
Sales returns 销售退回
Salvage value 残值
Secured note 有担保票据
Securities and Exchange Commission 证券及期货事务监察委员会
Security 证券
Service company 服务公司
Service revenue 服务收益
SG & A 销售，一般和行政花费
short-term liability 短期负债
Short-term investment 短期投资
Sole proprietorship 独资经营
Solvency 偿债能力
Solvency ratios 偿债比率
Specific identification 个体辨认
Standard audit report 标准审计报告
Stated interest rate 票面利率
Statement of cash flows 现金流量表
Statement of retained earning 留存收益表
Statement of stockholder\'s equity 股东权益表
Stock 股票
Stock dividend 股利
Stock market 股票市场
Stock opinions 股票价格
Stock split 股份拆细
Stock split in the form of a dividend 股票股利的股票拆分
Stockholders 股东
Stockholders\' equity 股东权益
Straight-line method 直线法
Subsidiary 子公司
Sum-of-the-years\'-digits method 年数总和法
Supplies inventory 物料盘存
T
T-account analysis T形账户分析法
Takeover 收购
Taking a bath 冲销
Tax accounting 税务会计
Tax deductible 税款抵扣
Taxable income 应税收入
Technical default 技术性违约
Technical obsolescence 技术陈旧
Term loan 定期贷款
Times interest earned 利息保障倍数 (来源：英语学习门户 http://www.EnglishCN.com)
Trade-in 以旧换新
Trademark or trade name 商号
Trading securities 交易证券
Transportation-in 在途运输
Treasury notes 中期国库券
Treasury stock 库存股票
U
Uncollectibles 坏账
Unearned revenue 未获收入
Uniformity 统一
Unqualified audit report 在编审计报告
Unrealized gain or loss 未实现收入或损失
Unsecured notes 无担保票据
Useful life 使用年限
Usual transactions 普通交易
V
Valuation base 计价基础
W
Warranty 认股权证
Window dressing 粉饰
Working capital 营运资金，周转资金 |
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