S2

2007年6月11日星期一 21：46
specific insurance特定财产项目保险
specific legacy指定遗嘱，特别遗赠
specific-order costing订单成本制度
specific price index个别物价指数，单项物价指数
specific price level chance个别价格水平变动
specific purpose fund专门用途基金，专用基金
specific separate entity postulate特定独立个体假设
specific tax从量税
speculation投机，投机活动
speculative investment投机性投资
speculative motive投机性动机
speculative stock投机性股票
speculator投机商
speech recognition software语言识别软件
spending开支，支出
spending-power开支能力
spending variance开支差异
spendthrift挥霍浪费
spin-off以产易股
split股份分割
split capital trust分股信托
split-investment company分股投资公司
split-off以股易股，股本转换
split-off point分离点
split-up股本分割
spoilage废品损耗，次品损耗
spoiled product废品，次品
sponsor创办人，资助人
spontaneous credit自发费用
spot cash手存现金
spot check突击检查，现场抽查
spot exchange rate即期汇率，现汇汇率
spot goods现货
spot market现货交易市场，现汇交易市场
spot price现货价格
spot transaction现货交易
spread差价，进销差价;详细记录
spread arbitrage差价套利
spread sheet棋盘式数据表，棋盘式计算表
spread sheet program棋盘式计算表编制程序
squeeze压缩，紧缩；轧空头；倒轧
stabilization稳定
stabilization function稳定职能，稳定经济职能
stabilized bond稳定币值债券
stabilized price稳定价格
stabilizers稳定经济工具
stable monetary unit postulate稳定货币单位假设
staff雇员，参谋人员
staff auditor雇员审计师
staff authority参谋职权，幕僚职权
stag新股套利者
stage of completion完工程度
stage of product life产品寿命阶段
stagflation停滞性膨胀，滞胀
stagnation停滞
stakeholder特定权益集团
stakeholder theory特定权益集团理论
stale bill of lading失效提货单，过期提货单
stale check失效支票，过期支票
stamp tax印花税
standard标准，准则
standard poor’s compustat标准和普尔公司会计数据库
standard & poor’s corporation标准和普尔公司
standard & poor’s 500 stock index标准和普尔500种股票价格指数
standard & poor’s rating标准和普尔证券评定登记
standard audit report标准和审计报告
standard card标准信用卡
standard contract标准合同
standard cost标准成本
standard costing标准成本计算法
standard cost variance标准成本差异
standard deducion标准扣减额
standard deviation标准差
standard error标准误差
standard industrial classification标准产业分类
standard international trade classification国际贸易标准分类
standardization of accounting会计的标准化
standardization of accounting terms 会计名词的标准化
standardized audit program标准审计程序
standard labor time标准人工工时
standard material price标准材料价格
standardized international accounting国际标准化会计
standard labor rate标准工资表
standard money标准货币，本位币
standard of conduct行为准则
standard of living生活水准
standard of performance业绩考核标准
standard overhead标准间接费用
standard ratios标准比率
standby cost休闲成本
standby equipment备用设备
standby letter of credit备用信用证
standby revolving credit备用周转性信贷
standing auditor常任审计师
standing cost长期成本
standing data长期数据
standing order长期订单
standstill agreement暂停偿付协议
staple stock主要存货
star software斯塔软件
start-up cost生产准备成本
stated capital规定股本，设定股本;申报股本
stated value 设定价值
state enterprise国营企业
state flat rate pension国家统一退休金
statement报表，客户结帐单，帐单,公报
statement analysis报表分析
statement form报表格式
statement of account客帐结算单
statement of affairs清算式资产负债表
statement of assets and liabilities资产负债表
statement of cash flows现金流量表
statement of cash receipts and disbursements现金收支表
statement of financial position财务状况表
2007年6月12日星期二21：17
statement of cost of goods manufactured产品成本报表
statement of income收益表，损益表
statement of net worth资本净值表
statement of operating 营业报表
statement of realization and liquidation变现和清偿表
statement of retained earnings留存收益表，留存盈余表
statement of revenues and expenditures收支表
statement of stockholder’s equity股东权益表
state-owned enterprice国营企业
state ownership国有制
state planning国家计划
state trading国营贸易
static analysis静态分析
static budget静态预算
static statement静态报表
static structure静态结构
statistical accounting统计会计
statistical analysis system统计分析系统
statistical sampling统计抽样法
statistical software统计软件
status inquiry agency信用调查机构
status of taxpayer纳税人身份
statute law成文法
statute of fraud防止欺诈法
statute of limitation时效法
statutory accounting法规会计
statutory audit法规审计
statutory basis法定基准
statutory books法定帐册
statutory capital法定股本
statutory declaration法定申明
statutory depletion法定折耗
statutory legacy法定遗产
statutory merger法定兼并
statutory receiver法定破产企业财产接管人
statutory statement法定报表
step allocation method逐步分配法，逐步分摊法
step-rate mortgage阶梯式利率抵押贷款
step-variable cost阶梯式变动成本
stewardship保管职责
step cost阶梯式成本，阶梯式变动成本
stewardship accounting保管责任会计，保管会计
stipend薪金，固定津贴
stipulated price约定价格
stochastic随机性
stock股份，股票；政府证券；存货，存量
stock acquisition plan股票购买计划
stock appreciation股票升值，存货升值
stock appreciation relief存货升值税额减免
stock appreciation rights股票升值权益
stock arbitrage股票套利
stock averages股票平均价格指数
stock bonus股票红利
stock broker股票经纪人
stock certificate股票
stock clearing corporation股票清算公司
stock company股份公司
stock compensation股票报酬
stock control存货控制
stock dilution股份稀释，股权削减
stock discount股票折价
stock dividend股票股利
stock exchange股票交易所
stock exchange automated quotations股票交易所自动行情表
stock exchange daily official list股票交易所每日官定牌价
stockholder股票持有人，股东
stockholders‘ equity股东产权
stockholders’ equity ratio股东产权比率
stockholders’ equity turnover股东产权周转率
stock index股票指数，股票价格指数
stock index futures股票指数期货
stock index option股票指数期权
stock in trade待销存货
stock market股票市场
stock market crash股市行情暴跌
stock on hand库存存货
stock option购股权
stock option accounting 购股权会计
stock out库存耗竭，库存缺货
stock-out cost缺获成本
stock outstanding流通在外股份
stock premium股票溢价
stock price股票价格
stock purchase plan股票购买计划
stock purchase warrant购股权证
stock quotation股票行情表
stock register股票登记薄
stock repurchase股票回购
stock right优先购股权
stock split股份分割，拆股
stock subscription股票认购
stock taking存货盘盈
stock transfer股票转让，股票过户
stock transfer tax股票交易税，股票过户税
stock turnover存货周转率
stock valuation存货计价
stock warrant购股权证
stock watering股票掺水
stock yield股票收益率
stop-payment order停止支付通知单
stopped check止付支票
storage存储，存储器
storage capacity存储容量
storage cost存储成本，仓储成本
store audit零售商店审计
storehouse仓库
stores库存材料
stores card库存材料卡
stores ledger材料分类帐
stores requisition领料单，领料申请书
straddle买卖期货合同，买卖期权
straight bill of lading直接提货单，记名提货单
straight bond单纯债券
straight commission单纯佣金
straight lease直线租赁
straight letter of credit直接信用证
straight-line method of amortization直线推销法
straight-line method of depreciation直线折旧法
straight loan单纯信用贷款
straight salary单纯薪金
strategic budget战略预算
strategic business department战略营业部门
strategic decision战略决策
strategic finance战略财务
strategic investment appraisal战略性投资评价
strategic management accounting战略管理会计
strategic material战略物资
strategic planning战略计划
stratified sampling分层抽样法
striking price预购价格
strip option剥离期权，三重交易期权
stripping剥离
strong currency强势货币
strong trademark强性商标
structural analysis结构分析
structural chart组织机构图表
structural inflation结构性通货膨胀
structural unemployment结构性失业
structural of accounting theory会计理论结构
structure of financial statement财务报表结构，会计报表结构
structure of interest rate利率结构
structure of tax rate税率结构
stub票根，存根
subchapter scorporation非纳税公司
sub-contract分包合同
subcontractor分包商
subcontractor’s audit分包合同审计
subdivision of shares分股
subjective goodwill主观商誉
subjective probabilities主观概率
subjective value主观价值
subject matter标的
subject to有待审批，受限于某项条件
subject-to option附保留意见书
subject to ratification有待审批
sublease分租，转租
sublicensing许可证转让
submission提交，报送
submortgage二次抵押，转押
suboptimization次优化
subordinated bond次等债券
subordinated debt次等债务
subordinated interest次等权益
subrogation取代债权
subscribe签署，认购
subscribe capital stock已认购股本
subscriber认购人，认股人
subscription认购
subscription right认股权，认股权证
subsequent events期后会计事项
subsidiary account辅助帐户，明细帐户
subsidiary benefit从属效益
subsidiary coin辅币
subsidiary company附属公司，子公司
subsidiary company accounting子公司会计
subsidiary documents附属单据
subsidiary export company附属出口公司
subsidiary ledger辅助分类帐
subsidiary letter of credit从属信用证
subsidized export补贴出口
subsidized price补贴价格
subsidy补助金，补贴
subsistence expense维持生存必须费用
substantive test实质性抽查，真实性抽查
substantive test risk实质性抽查风险，真实性抽查风险
subsystem子系统
subtotal小计
subtraction减除数，减项
subunderwriter证券分包商
successful-efforts accounting成效会计
succession继承
succession tax遗产继承税
successor auditor后任审计师
sufficient disclosure充分披露
suit诉讼
sum合计，总计
summary account汇总帐户
summary entry汇总分录
summary financial statement简式财务报表，简式会计报表
summary of significant accounting policies重要会计政策的摘要
summary prospectus简式招股说明书
sum-of-the-years’-digits method of depreciation年限总额折旧法
sumptuary tax限制消费税
sum total合计，总计
sundry account杂项帐户
sunk capital沉没资本
sunk cost沉没成本
sunk cost method沉没成本法
sunrise industry朝阳产业
sunset industry夕阳产业
sunshine law阳光法，公听法
superannuation fund超龄退职基金
superannuation funds office超龄退休基金管理局
supercomputer超级电子计算机
supermajority provision 超多数股权条款
superprofit超额利润
supervision监督
supplementary appropriation追加拨款
supplementary budget追加预算
supplementary cost辅助成本
supplementary pension辅助退休金
supplementary statement辅助报表
supplementary unemployment benefit辅助失业补助金
supplementary wage辅助工资
supplier供应商
supplier credit卖方信贷
supplier’s monopoly卖主垄断
supplies 物料，辅料
supply price供应价格
supply risk供应风险
supply-side economics供应经济学派
support buying支持性采购
support price平价，维持价格
suppressed inflation抑止性通货膨胀
supra protest参加承兑，信用担保承兑
surcharge附加费，附加税
surety保证，担保；保证人；
surety bond履行合同保证书
surety money保证金
surplus盈余
surplus reinsurance溢额责任分保
surplus reserve盈余准备金
surprise audit突击审计
surprise count突击盘点
surrender value退保金，低借价值
surtax附加税
survey report公证保告，鉴定报告
survey’s fee公正费，鉴定费
surviving company承替公司接办公司
surviving partner承替合伙人，接办合伙人
survivors benefit抚恤金
survivorship policy遗嘱保险单
suspense account暂记帐户
suspense credits暂记贷款
suspense debits暂记借项
swap外汇掉期，套汇；外汇掉换，换汇
swap arbitrage换汇套利
swap contract换汇合同
swap rate换汇汇率
swing loan过渡性贷款
switch trade转手贸易
SYD method年限总额折旧法
symbol符号
symbolization of account帐户代号化
syndicate辛迪加，银团
syndicate loan银团贷款
synergy增效作用，协同效应
system系统，制度
system analysis系统分析
system analyst系统分析师
systematic inspection系统检查
systematic sampling系统抽样法
system description系统描述
system design系统设计，制度设计
system flow chart系统流程图
system management系统管理
system software系统软件
system programmer系统程序师
system weakness系统薄弱环接，内部控制制度薄弱
systrust service信息系统安全信托服务