Salary 薪金
Sale (sales 销货（货）
Sale by description 货物分类出售
Sale by real cash 售现
Sale by sample 照样出售
Sale note; sold note 售货单
Sale on approval 试销（同sales approval）
Sale on wances 照标价出售
Sales allowance 销货折让
Sales basis (of revenue realization) 销售基础（指营业收入的实现而言）
Sales book 销货薄
Sales department 销货部
Sales discount 销货折扣
Sales dollar 销货现金
Sales income 销货收益
Sales novice 销货发票
Sales journal 销货日记帐
Sales ledger; sold ledger 销货帐
Salesmen’s salaries and commission 推销员薪金及佣金
Salesmen’s traveling and entertainment expenses 推销员旅费及交际费
Sales on account 赊售
Sales order 销货定单
Sales price 售价
Sales profit and loss 销货损益
Sales quotas 销货额
Sales rebates and allowance 销货回扣及折让
Sales register 销货登记薄
Sales returns 退货
Sales returns and allowances journal 退化及销货折让日记帐
Sales returns book 退化记录薄
Salesroom 发行所
Sales salaries 销售员薪金
Sales tickets (slip)销货发票
Sales value 销售价值
Salvage 残值；残料
Salvage value 残料价值
Sample 样本；货样
Sample book 样本薄
Sample order 定样货
Savings deposit 储蓄存款
Scale of relative values 相对价值比例表
Schedule 表；附表；明细表；补助表
Schedule of creditors’ balances in purchase ledger 购货客房馀额表
Schedule of creditors’ balances in sales ledger 销货客房馀额表
Schedule of fixed charges 固定费用明细表
Scrap material 废料
Scrap report废料报告单
Scrap value 废料价值
Scrip 临时收据；股单
Scrip dividends 票据股利
Strutting 评述
Seasonable goods 合时货品
Secondary account 次级帐户
Secondary income 次要收益
Secondary liability 从债务
Second budget reserve 第二预备金
Secondhand goods陈货；旧货
Second mortgage bonds 第二抵押债券（公司债）
Secret partner 隐名合夥人
Secret reserve 秘密准备金
Sectional balance sheet 分部资产负债表
Sectional balancing分组结平；分组试算
Sectional ledger分组分类帐
Secured account担保帐款s
Secured creditors 担保债权人
Secured liabilities 担保负债
Securities 证券；担保品
Securities issued 已发证券
Securities issued by affiliated companies 联合公司发行的证券
Securities sand investments 证券及投资
Securities owned 持有证券
Security 担保；担保品
Segregation of items 项目的分别
Self – balancing ledger 独自平衡分类帐
Self – insurance fund 自行保险基金
Sell by auction, o 拍卖；竞卖
Seller; vendor 卖主
Selling agent 代售人
Selling and administrative cost 推销及管理成本
Selling and administrative expense 销售及管理费用
Selling and administrative expense analysis sheet 销售及管理费用分析表
Selling and administrative expenses charged to cost 计人成本的销售及管理费用
Selling commission 销货佣金
Selling cost 推销成本
Selling expenses 销货费用
Selling price 售价
Selling profits 销货利润
Selling rate售价
Sell off, to; sell out, to 售出
Semi – annual reports 半年度报告
Senior accountant 资深会计员；资深会计师
Serial bonds 分批偿还债券（公司债）
Service 服务
Service cost 服务成本
Service department cost 服务部成本
Setting up cost 准备成本
Settlement warrant 确定支付命令
Several liability 个别责任
Share股份
Share capital 股本
Share certificate 股票
Shareholders 股东
Shares of stock 股份
Ship entry 报进口
Shipment 运送；运送货物
Shipment and delivery cost 运送成本
Shipment inward 承销；承销品（同consignment inward）
Shipment outward 寄销；寄销品（同consignment outward）
Shipment sample 装运货样
Shipment to branch office 发交支店货物
Shipment and delivery cost 运送成本
Shipment and traffic 水陆运输；水陆运费
Shipment invoice; export invoice 货物装运单；出口单
Shipment order 发运单；落货单
Shipment supplies 运送用品；运输供应品
Shop burden 工厂负荷（同factory burden）
Shop office expenses 工厂事务
Shop order 工厂通知单；工作单
Shop supplies 工厂用品；工厂供应品
Shortage 短少
Short bill 短期汇票
Short – extended 列入细数
Short – lived asset 短命资产
Short sales 卖空
Short – term bonds 短期债券（公司债）
Short – term capital 短期资本
Short – term liabilities 短期负债
Short – term notes 短期票据
Short – down expenses 停业费用
Sight bill 即期票据
Sight draft 即期汇票
Silent partners 匿名股东；外股
Simple interest 单利
Simple sequence 单一顺序
Simultaneous verification 同时栓证
Single – account system 单帐户制（参阅three account system）
Single cost system 单一成本制
Single entry bookkeeping 单式薄记
Single premium 一次付足保险费
Single proprietorship 独资
Single standard 本单位
Sinking fund偿债基金；提存
Sinking fund accumulation 偿债基金积存款
Sinking fund assets 偿债专款资产
Sinking fund bonds 偿债基金债券（公司债）
Sinking fund expense 偿债基金费用
Sinking fund income 偿债基金收益
Sinking fund installment偿债基金按期摊拨款
Sinking fund investment 偿债基金投资
Sinking fund requirements 偿债基金应提额
Sinking fund reserve 偿债基金准备
Sinking fund trustee偿债基金信托人
Skeleton accounts 骨体式帐户（意同 “T” account）
Sleeping partner 匿名股东；外股
Slide 位数移动
Slip system 传票制度
Slow assets 呆滞资产
Small cheque 小额支票
Small quantity 小量
Small saving accounts 零星储蓄存款
Smuggling 漏税
Sold book; sales daybook; sales journal 仿佛薄
Sole agency 独家代理
Sole proprietorship 独资
Solvent (solvency) 有偿债力
Sound value 稳妥价值
Source and application of funds statement 资金来源及运用表
Space expenses 地位费用
Special audit 特种审计
Special account 特别帐户
Special budget 特别预算
Special column 专栏
Special columnar journal 特种多栏式日记帐（薄）
Special commerce特种贸易
Special current account 特别往来存款
Special discount 特别折扣
Special expenses 特别开支
Special fund 特种基金
Special fund deposit 特种基金存款
Special investigation 特别调查
Special journal 特种日记帐（薄）
Special ledger 补助分类帐；明细分类帐
Special note 记名式银票
Special order 特别定货
Special partners 特别合夥人
Special purpose statements 专用决算表
Special reserve 特别公积金
Specific legacy 指定遗赠
Specific order cost system 分批成本制（同job order cost system）
Specimen 样本
Split column journal 多栏日记收（同analytical journal）
Spoilage 损坏
Spoiled material 损坏材料；损坏原料
Spoiled material report 坏料报告
Spoiled work 损坏之工程
Spoiled work – in – process 损坏在制品
Spoiled work report 损坏工作报告
Spot 现货
Spot transactions 现货交易
Stabilized accounting 稳定币值会计
Staff auditor 雇用查帐员
Stamp tax 印花税
Standard 准则；标准；定额
Standard cost 标准成本
Standard cost sheet 标准成本单
Standardized accounting 标准化会计
Standardized burden rate 标准化负荷率
Standard job cost sheet 标准分批成本单
Standard operation 标准工作
Standard price method 标准价格法（指领用材料的计价）
Standard process cost sheet 标准分步成本单
Standard quality 标准品位
Standard sample 标准货样
Standard unit rate 标准单位率
Standard wage rate 标准工资率
Standing expense orders 经常费用单
Standing orders 经常费用单
Stated capital 设定资本
Stated value 设定价值
Statement 表；清单；结单
Statement analysis 决算表分析
Statement from creditors 应付帐款清单
Statement of account 客帐结单
Statement of affairs 财产状况说明书；清算资产负债表
Statement of application of funds 资金运用表
Statement of assets and liabilities 资产负债表
Statement of business operation 营业表（即损益表）
Statement of cash receipts and disbursements 现金收支表
Statement of changes in surplus 盈馀变动表
Statement of cost and production 成本及产量表
Statement of cost of production 生产成本表
Statement of cost to manufacture and cost of goods sold
Statement of current position 流动情况表
Statement of daily cash 现金日计表
Statement of financial condition 财务状况表
Statement of financial income and expenses 财务收益及费用表
Statement of financial operations 财务情况表
Statement of funds and its application 资金运用表（同statement of application of funds）
Statement of income and expenditure 收支表；收益及支出表
Statement of income and profit – and – loss 总括性损益表（同all inclusive income statement）
Statement of loss and gain 损益表；损益计算表
Statement of operating expenses 营业费用表
Statement of operating revenues 营业收入表
Statement of profit and loss 损益表
Statement of receipts and disbursements收支表
Statement of receipts and disbursements and cash balance 现金收支及结存表
Statement of resources and liabilities 资产负债表
Statement of resources and obligation 资力负担表
Statement of selling and administrative expenses 销售及管理费用表
Statement of source and application of fund 资金来源运用表
Statement of sources and disposition of funds 资金来源运用表
Statement of surplus 盈馀表
Statement of the income and expenditure 收支一览表
Statement of working capital 运用资本表
Statement of working capital changes 运用资本变动表
Statement to customers 购货客户结单
Static ratio 表态比率
Static statement 表态表
Statistical account 统计帐户
Steam cost 蒸汽成本
Stock 股份；存货
Stock account 资本帐
Stock and bonds 股份及公司债
Stock bonus 股份红利
Stock book 存货薄
Stock card 存货卡（片）
Stock certificate 股票（同certificate of stock）
Stock certificate book股票薄
Stock company股份公司
Stock control card存货统制卡（片）
Stock debit notes 货物收入凭单
Stock dividend 股利
Stockholders 股东
Stockholders’ ledger 股东分户帐
Stock in trade 商品
Stock inventory 存货
Stock ledger 股东分户帐；存货分类帐
Stock on hand 存货；盘存；财产目录（同inventory）
Stock register 股票登记薄
Stock requisition 领货单；领料单；领料申请书
Stock sheet 存货表
Stock split up 股份分割
Stock taking 盘存；清华
Stock transfer book 股份转让薄
Stock turn 商品周转率
Stock warrants 认股权证
Stop payment 止付
Stopped check 止付支票
Stopping payment of check 止付支票
Storage; godown rent 仓租；保管费
Store adjustments 材料调整
Store card 存料卡
Store imprested account 备用材料帐
Storekeeper 材料管理员
Storeroom expenses 货机费用
Stores inventory report 材料盘存；报告
Stores issued book 发出材料薄
Stores ledger 材料分类帐
Stores ledger clerk 材料薄记员
Stores ordered ledger 定购材料分类帐
Stores received and issued book 材料收发薄
Stores received book 收入材料薄
Stores rejected book 拒收材料薄
Stores requisition 领料单；领料申请书
Stores reserve 材料准备
Stores returned 退还材料
Straight bill of lading 不转让提单
Straight line method of amortization 直线摊销法
Stub 存根
Subagent 分支代理
Sub – company 附属公司
Sub – normal depreciation 低度折旧
Subordinated debts 附属债务
Sub – partners 附股合夥人
Sub – production order 局部制造通知单
Subscribed capital 已认股本
Subscribed capital stock 已认股本（同上条）
Subscribers 认股人；（公司债）应募人
Subscription(s) 认股；认缴股款（公司债）
Subscription book 认股薄；应募公司债薄
Subscription for shares 认股
Subscription installment book 分期认缴股款薄（指公司债款）
Subscription ledger 认股分户帐；应募公司债分户帐
Subscription list 认股册
Subscription records 认股记录
Subscription register 认股登记薄
Subscription to capital stock 认缴股款
Subscription accounts 补助帐户；明细帐户
Subscription appropriation ledger 岁出预算明细分类帐
Subsidiary book 补助帐薄；明细帐薄
Subsidiary company 附属公司
Subsidiary corporation附属公司（同上条）
Subsidiary ledger 补助分类帐；明细分类帐；分户帐
Subsidiary ledger accounts 补助分类帐户
Subsidiary ledger for properties 财产明细分类帐
Subsidiary ledger record 补助记录；明细记录
Subsidiary revenue ledger 岁入补助（明细）分类帐
Subsidies; subsidy 津贴
Sum total, total amount, global amount 总数（总额）
Summary account 窠总帐户
Summary of applied selling and administrative expenses 已分配销售及管理费用窠总表
Summary of balance sheet changes 资产负债变动窠总表
Summary of cost of finished parts used 耗用零件窠总表
Summary of cost of finished products 制品成本窠总表
Summary of cost of goods sold 销货成本窠总表
Summary of cost of manufacturing expenses applied 已分配制造费用窠总表
Summary of cost of returned goods 退货成本窠总
Summary of materials consumed 用料窠总表
Summary of materials received 收料窠总表
Summary of materials returned 退料窠总表
Summary of scrap and spoiled materials 材料耗损窠总表
Summary of spoiled work 损坏工作窠总表
Summary of standing order and applied manufacturing expenses 实际及已分配制造费用窠总表
Summary sheet 窠总表
Summary statement 总表；窠总表
Summary statement of receipts and disbursements 现金收支窠总表
Summary statement of receipt and expenditures 收支窠总表
Summary statement of resources and obligations 效力负担窠总表
Sundry 杂项
Sundry accounts 杂项帐户
Sundry assts 杂项资产
Sundry creditors 杂项债权人
Sundry creditors temporary deposits 暂时存款
Sundry customers (debtors) 杂项债务人
Sundry debtors temporary loans 暂记欠款
Sundry deposit with native banks, floating account 浮存
Superannuating fund 养老基金
Supercargo 上等货
Superfine quality 极上品
Superintendents’ office expense 监工部费用
Superior limit of exchange 汇兑最高限额
Supplemental bill 追加书
Supplemental estimates 补充概算书
Supplementary account 补助项目
Supplementary budget 追加预算
Supplementary budget for annual receipts 追加岁入预算
Supplementary budget for expenditures 追加经费预算
Supplementary rate 增补（分配）率
Supplementary ratios 补充比率
Supporting schedules (statements) 附表
Surplus 盈馀；剩馀；公积
Surplus account 滚存款帐；盈馀帐
Surplus adjustment(s) account 盈馀调整帐
Surplus appropriation account 盈馀分拨帐
Surplus assets 剩馀资产
Surplus capital 盈馀资本
Surplus for the year 本年盈馀
Surplus from cancellation of stock 减股盈馀
Surplus from donated land 赠地盈馀
Surplus from donated stock 赠股盈馀
Surplus from donations 损赠盈馀
Surplus form forfeited stock 没收股本盈馀
Surplus from profits 营业盈馀
Surplus from property reappraisal 财产重估价盈馀
Surplus fund 盈馀资金；剩馀金
Surplus not for divide purposes 不派作股利的盈馀
Surplus on appreciation of capital assets 固定资产涨价
Surplus or deficit of annual receipts 岁入馀绌
Surplus – profit 剩馀利润
Surplus receipts 额外收入
Surplus reserve盈馀准备
Surplus section 盈馀之部
Surplus statement 盈馀表
Surrender value 保险积存金
Surtax 附加税
Surveyor 错定人
Suspense account暂记帐户；暂记帐
Suspense credits 暂记贷项；暂收款
Suspense debits 暂记借用；暂付款
Symbolizing system 标记制度
Synoptic 日记分类帐
Systematizer 会计制度设计家
System of accounts会计制度
System of automatic internal audit 内部自动审核制度