英漢會計學辭彙
salary roll 薪俸冊
sale 銷售
sale on approval，approval sale 試銷
sales allowance 銷貨讓價
sales basis (of revenue realization) 銷貨基礎
sales book 銷貨簿
sales budget 銷貨預算
sales department 銷貨部
sales discount 銷貨折扣
sales income 銷貨收益
sales invoice 銷貨發票
sales journal 銷貨日記帳
sales ledger 銷貨分類帳
sales management salaries and expenses 銷貨管理部薪金與費用
sales on account 賒銷
sales order 銷貨定單
sales policy 銷貨政策
sales price 售價
sales profit and loss 銷貨損益
sales quotas 銷貨派額
sales rebates and allowances 銷貨回扣與讓價
sales records 銷貨記錄
sales register 銷貨登記簿
sales return 銷貨退回
sales return and allowance journal 銷貨退回與讓價日記帳
sales return book 銷貨退回簿
sales revenue 銷貨收入
sales salary 銷貨薪金
sales ticket 銷貨發票
sales value 銷貨價值
salesmen's salaries and commission 推銷員薪金與傭金
salesmen's traveling and entertainment expense 推銷員旅費與交際費
salient ratio 主要比率
salvage 殘值，殘料，救險報酬(海上保險)
salvage value 殘餘價值
sample 樣本，樣品
sample size 樣品數量
sampling distribution 選樣分配
sampling error 選樣誤差
sampling inspection 選樣檢驗(統計品質控制)
satisfactory control 滿意的控制
savings deposit 儲蓄存款
savings-and-loan association 信用合作社
scale of relative values 相對價值比例表
scan 檢視(審計)
scatter diagram 散佈圖
schedule 附表，清單，工作底表
schedule of creditors' balances in purchase ledger 購貨客戶餘額表
schedule of customers' balances in sales ledger 銷貨客戶餘額表
schedule of fixed charge 固定開支明細表
scheduled cost，standard cost 訂定成本，標準成本
scientific method of amortization 科學攤銷法
scrap material 廢料
scrap report 廢料報單
scrap value，salvage value 廢料價值，殘料價值
screening 全檢，審查
scrip 臨時收據
scrip dividend 票據股利
scrutiny 詳核
seasonal variation 季節變動
seasoning 證券價格穩定所需時間
second mortgage 第二抵押
second mortgage bond 第二抵押債券
secondary account 次級帳戶
secondary distribution 轉手交易
secondary liability 從債務
secret partner 隱名合夥人
secret reserve 秘密準備
sectional balance sheet 分段式平衡表
sectional form 分段式
sectional ledger 分組分類帳
secular price 長期價格
secular trend 長期趨勢
secured account 擔保帳款
secured creditor 擔保債權人
secured liability 擔保負債
securities and exchange commission 證券交易委員會
security 證券，擔保品
security income and expense 證券收益與費用
security owned 持有證券
segregation of fixed items principle 固定專案分開原則
segregation of items 項目歸類
self-and-lease agreement 售出租回合約
self-balancing 自平
self-employment income 自傭所得
self-insurance 自辦保險
self-supporting debt，self-liquidating debt 自償債務
self-sustaining fund 自給自足基金
seller's market 銷售者市場，求過於供
selling and administrative cost 推銷與管理成本
selling and administrative expense 推銷與管理費用
selling and administrative expense analysis sheet 推銷與管理費用分析表
selling and administrative expense charged to cost 計入成本的推銷與管理費用
selling commission 推銷傭金
selling cost 推銷成本
selling cost budget 推銷成本預算
selling expense 推銷費用
selling group，selling syndicate 推銷組合，推銷集團
selling price 售價
selling profit 銷售利益
semiannual report 半年報
semirevenue 准收入，准所入
semisenior accountant 中級會計員
semivariable cost 半變動成本
semivariable expense 半變動費用
senior accountant 高級會計員
senior capital 優先資本
senior securities 優先證券
separable cost 可分成本
sequential analysis or sampling 連續分析或選樣(統計品質控制)
serial annuity bond 分期償還年金債券
serial bond 分期償還債券
serial maturities 分期到期
service capacity 服務能量
service cost 服務成本
service department 服務部
service department cost 服務部成本
service life 使用壽年
service potentialities 服務潛力
service unit 服務單位
service-yield basis (of depreciation) 服務產出折舊法
set of accounts 整套帳目
setting up cost，preparatory cost 準備成本
setup time 準備時間
several liability 個別責任
share 股份
share bonus 股票紅利
share capital 股本
share of stock 股份
shared revenue 共分收入，共分所入
shared tax 共分稅
shareholder，stockholder 股東
shipment 運送
shipment and delivery cost 運送成本
shipment inward，consignment inward 承銷，承銷品
shipment outward，consignment outward 寄銷，寄銷品
shipment to branch office 發交分支店貨品
shipping and delivery cost 運送成本
shipping and traffic 水陸運輸，水陸運費
shipping order 交運單
shipping supply 運輸用品
shop burdern，facotry burden 工廠間接費
shop office expense 工廠事務費
shop order 工作單，工廠通知單
shop supply 工廠用品
short 短少，空頭(經紀商會計)
short account 空頭帳戶(經紀商會計)
short covering 補進
short rate 短期費率(保險業)
short sale 賣空
shortage 短少
short-extended 列入細數
short-form report 簡式查帳報告
short-lived asset 短期資產
short-term bond 短期債券
short-term debt 短期債務
short-term liability 短期負債
short-term note 短期票據
shut-down expense 停廠費用
sidehead 橫目
sight draft 即期票據
significant amount 大數
silent partner 隱名合夥人
simple average 簡單平均數
simple interest 單利
simple journal 簡易分錄簿
simple numerical system 簡單數字法(指編號)
simple sequence 單純順序
simple trust 單純信託
simultaneous verification 同時檢證
single budget 單一預算
single cost system 單一成本制
single entry bookkeeping 單式簿記
single proprietorship，sole proprietorship 獨資
single purpose statement 專用報表
single-account system 單帳戶制(指在製品帳)
single-name paper 單名票據
single-step income statement 單站式損益表
sinking fund asset 償債基金資產
sinking fund bond 償債基金債券
sinking fund expense 償債基金費用
sinking fund income 償債基金收益
sinking fund investment 償債基金投資
sinking fund requirements 償債基金需要
sinking fund reserve 償債基金準備
sinking fund trustee 償債基金受託人
sinking fund，debt service fund 償債基金，債務基金
sinking-fund method (of depreciation) 償債基金折舊法
site audit 就地審計
skeleton account 骨幹式帳戶，丁帳戶
skewness 偏斜度
slide 位數移動
slip system 傳票制度
slow asset 呆滯資產
smoothing 修勻
social accounting 社會會計，國民會計
solvent，solvency 有償債能力
sound value 穩妥價值
source-and-disposition statement，source-and-uses statement，statement of application of funds 資金來源去路表，資金運用表
space expense 地位費用
special assessment 特賦
special assessment bond 特賦債券
special assessment fund 特賦基金
special assessment liens 特賦留置權
special assessment liens receivable 應收特賦留置權
special assessment receivable 應收特賦
special assessment roll 特賦清冊
special audit 特種審計，特別查帳
special column 專欄
special columnar journal 多欄式特種日記帳
special contingency reserve 特別意外準備
special fund 特種基金，專款
special fund deposit 特種基金存款
special investigation 特別調查
special journal 特種日記帳
special ledger，subsidiary ledger 特種分類帳，明細分類帳
special order，job order 分批工作通知單
special partners 特別合夥人
special revenue fund 特別所入基金
special-purpose financial statement 專用財務報表
special-special assessment bond 特定特賦債券
specie 硬幣
specific cost 特定成本
specific legacy 指定遺贈
specific order cost system，job order cost system 分批成本制
specification 規範，規格
specification cost，standard cost 規定成本，標準成本
speculator 投機者
spin off 析產分立(指公司)
split column journal，analytical journal 多欄日記帳
split off 分割
split off point 分離點
spoilage 損壞
spoiled material 損壞材料
spoiled material report 壞料報單
spoiled work 損壞工作
spoiled work report 損壞工作報單
spoiled work-in-process 損壞在製品
spot cash 手存現金
spot price 現貨價格
spot sale 現貨銷售
spread 攤記，毛利，傭金，進出價差，期貨買賣
spread sheet 分錄彙總分析表
stability，stabilization 穩定
stabilized accounting 穩定幣值會計
stable measuring unit 穩定衡量單位
stable unit 幣值穩定單位
staff auditor，internal auditor 內部查帳員，內部審核員
stamp tax 印花稅
standard 標準
standard cost 標準成本
standard cost sheet 標準成本單
standard cost system 標準成本制
standard deduction 標準減項
standard deviation 標準差
standard error 標準誤
standard error of estimate 估計標準誤
standard hours worked 標準工作時數
standard job cost sheet 標準分批成本單
standard labor 標準人工
standard labor rate 標準工資率
standard labor time 標準人工時間
standard machine time 標準機器時間
standard material 標準材料
standard method 標準方法
standard operation 標準操作
standard preparation hours 標準準備時數
standard price 標準價格
standard price method 標準價格法(指領料計價)
standard process cost sheet 標準分步成本單
standard profit 標準利益
standard purchase price 標準購價
standard ratios 標準比率
standard run quantity，economic lot size 標準批量，經濟批量
standard unit rate 標準單位率
standard value 標準值(統計品質控制)
standard wage rate 標準工資率
standardized accounting 標準化會計
standardized burden rate 標準化間接費率
standby cost，fixed cost 固定成本
standby equipment 應急設備
standby underwriting 余股包購
standing cost，fixed cost 經常成本，固定成本
standing expense order，standing order 經常費用單
staple 主要貨品，存料，纖維
starting-load cost 籌備成本，開辦費
stated capital 設定資本，法定資本
stated liabilities 帳面負債
stated value 設定股值
statement 報表，結單
statement analysis 報表分析
statement form，report form 報告式
statement from creditors 應付帳款清單
statement heading 表頭
statement of account 客帳結單
statement of affairs 財產狀況表，清算平衡表
statement of application of funds 資金運用表
statement of assets and liabilities，balance sheet 資產負債表，平衡表
statement of business operation 損益表
statement of cash receipts and disbursements 現金收付表
statement of changes in financial position 財務狀況變動表
statement of changes in surplus 盈餘變動表
statement of condition，statement of financial condition 財務狀況表
statement of cost and production 成本與產量表
statement of cost of production 生產成本表
statement of cost to manufacture and cost of goods sold 製造與銷貨成本表
statement of current position 流動地位表
statement of daily cash 現金日計表
statement of expenditures and encumbrance compared with appropriations 支出與保留數對核定經費比較表
statement of financial income and expenses 財務收益與費用表
statement of financial operations 財務情況表
statement of financial position，balance sheet 財務地位表，平衡表
statement of funds and its application，statement of application of funds 資金運用表
statement of loss and gain，statement of profit and loss 損益表
statement of operating expenses 營業費用表
statement of operating revenue 營業收入表，營業所入表
statement of realization and liquidation 變現清算表
statement of receipts and disbursements 現金收付表
statement of receipts and disbursements and cash balance 現金收付結存表
statement of resources and liabilities 資產負債表
statement of resources and obligations 資力負擔表
statement of resources and their application，statement of application of funds 資金來源運用表，資金運用表
statement of revenue estimated and actual 預計所入與實際所入比較表
statement of revenues and expenditures 收入與支出表，所入與支出表
statement of selling and administrative expenses 推銷與管理費用表
statement of sources and application of funds，statement of sources and disposition of funds 資金來源運用表
statement of stockholders' equity，statement of stockholders' investment，statement of stockholders' net worth 股東權益表
statement of surplus 盈餘表
statement of working capital 運用資本表，營運資金表
statement of working capital changes 運用資本變動表
statement to customers 購貨客戶結單
static analysis 靜態分析
static ratio 靜態比率
static statement 靜態報表
stationery and printing 文具印刷
statistical accounts 統計帳戶
statistical chart 統計圖表
statistical control 統計控制
statistical decision-making theory 統計決策論
statistical distribution 統計分配
statistical inference 統計推論
statistical quality control 統計品質控制
statistical series 統計數列
statistical tables 統計表
statistics law 統計法
statute of limitation 法令限制
steam cost 蒸汽成本
stevedorage & cargo charges 裝卸費
stock 股份，股票，存貨
stock bonus 股份紅利
stock book 存貨簿
stock card 存貨卡
stock certificate book 股票簿
stock certificate，certificate of stock 股票
stock company 股份公司
stock control card 存貨控制卡
stock debit note 貨品收入憑單
stock discount 股本折價
stock dividend 股票股利
stock in trade 商品
stock inventory 存貨
stock ledger 股東分戶帳，存貨分類帳
stock on hand，inventory 存貨
stock option 認股權
stock option plan 認股書
stock purchase plan 員工購股辦法
stock register 股票登記簿
stock requisition 領料單，領貨單
stock right 認股權
stock sheet 存貨表
stock split up 股份分割
stock subscriptions 認股
stock turnover 商品週轉率
stock warrant 認股證
stockholder 股東
stockholder of record 記名股東
stockholder-in-process 在程股東
stockholders' equity，net worth 股東權益，淨值
stockholders' ledger 股東分戶帳
stock-purchase warrant 購股權利證書
stocks owned 持有股票
stocktaking 盤點存貨
stock-transfer book 股份轉讓簿
stop order 證券停止交易通知單
stop payment 止付
storage 棧租
store adjustment 材料調整
store card 存料卡
store imprest account 備用材料帳
store ledger clerk 材料簿記員
storekeeper 材料管理員
storeroom 貨棧
storeroom expense 貨棧費用
stores 材料
stores fund 材料基金
stores inventory report 材料盤存報單
stores issued book 發料簿
stores ledger 材料分類帳
stores ordered ledger 定購材料分類帳
stores received and issued book 材料收發簿
stores received book 收料簿
stores rejected book 拒收材料簿
stores requisition 領料單
stores reserve 材料準備
stores returned 退料
straight bill of lading 不轉讓提單
straight serial bond 平均分期償付債券
straight-line depreciation 直線折舊法
straight-line method 直線法(指折舊或攤銷)
stratified sampling 分層選樣法
structual ratios 財務結構比率
stub 存根，橫標目
stub-survivor curve 殘段生存曲線(統計)
stumpage 林班立木，伐木開支，原材成本
subactivity 次級業務
subassembly 配件
subcompany，subsidiary company 附屬公司
subfunction 次級職能
subjective value 主觀價值
subnormal depreciation 低度折舊
subordinated debentures 次級公司債
subordinated debt 次要債務
subpartner 附股合夥人
subproduction order 局部生產通知單
subrogation 債權移轉
