常用会计用语词汇Accounting system 会计系统American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会Audit 审计Balance sheet 资产负债表Bookkeepking 簿记Cash flow prospects 现金流量预测Certificate in Internal Auditing 内部审计证书Certificate in Management Accounting 管理会计证书Certificate Public Accountant 注册会计师Cost accounting 成本会计External users 外部使用者Financial accounting 财务会计Financial Accounting Standards Board 财务会计准则委员会Financial forecast 财务预测Generally accepted accounting principles 公认会计原则General-purpose information 通用目的信息Government Accounting Office 政府会计办公室Income statement 损益表Institute of Internal Auditors 内部审计师协会Institute of Management Accountants 管理会计师协会Integrity 整合性Internal auditing 内部审计Internal control structure 内部控制结构Internal Revenue Service 国内收入署Internal users 内部使用者Management accounting 管理会计Return of investment 投资回报Return on investment 投资报酬Securities and Exchange Commission 证券交易委员会Statement of cash flow 现金流量表Statement of financial position 财务状况表Tax accounting 税务会计Accounting equation 会计等式Articulation 勾稽关系Assets 资产Business entity 企业个体Capital stock 股本Corporation 公司Cost principle 成本原则Creditor 债权人Deflation 通货紧缩Disclosure 批露Expenses 费用Financial statement 财务报表Financial activities 筹资活动Going-concern assumption 持续经营假设Inflation 通货膨涨Investing activities 投资活动Liabilities 负债Negative cash flow 负现金流量Operating activities 经营活动Owner's equity 所有者权益Partnership 合伙企业Positive cash flow 正现金流量Retained earning 留存利润Revenue 收入Sole proprietorship 独资企业Solvency 清偿能力Stable-dollar assumption 稳定货币假设Stockholders 股东Stockholders' equity 股东权益Window dressing 门面粉饰Account 帐专业术语-财务英语词汇S33 sugar futures期糖sum assured保额sum invested投资款项sum payable应付的款项Sumitomo Bank Ltd.株式会社住友银行Sumitomo Trust & Banking Co. Ltd.住友信托银行Sumitomo Trust Finance (H.K.) Limited住友信托财务（香港）有限公司summary liquidation case简易程序清盘案summary of receipts and payments as trustee受托人的收支撮要sumptuary taxation 寓禁于征的税项sundry creditor杂项债权人；其他债权人sundry debtor杂项债务人；其他债务人superannuation离职金superannuation allowance 离职津贴Superintendent of Stamp Office印花税署总监supernational credit rating 跨国信贷评级supervening contract附加合约supervision fee监管费Supervision of Markets Division [Securities and Futures Commission]市场监察部〔证券及期货事务监察委员会〕supervisory authority监管当局；监理当局supervisory regime监管架构supervisory system监管制度supplementary appropriation追加拨款supplementary budget 追加预算supplementary capital附加资本Supplementary Notes to the Fit and Proper Cri专业术语-财务英语词汇S32 subsidy津贴；补贴subsidy code补贴守则subsistence allowance生活津贴；膳食津贴；膳宿津贴substandard loan次级贷款substantial appreciation of prices价格大幅上扬；价格飙升substantial benefit实质利益substantial savings巨额储蓄substantial shareholder 大股东substantial transaction 重大交易sub-subsidiary company 再附属公司sub-total小计sub-transferee次承让人sub-transferor次出让人sub-underwrite分包销sub-underwriter分包销商sub-underwriting commission分包销佣金sub-underwriting contract分包销合约subvention资助金subvention system补助制度；资助制度Subventions and Lotteries Fund Advisory Committee 津贴及奖券基金咨询委员会successful tenderer中标者succession继承successor继承人专业术语-财务英语词汇S31 subject to a trust受信托规限subject to tax须课税subordinated debt后偿债项subordinated deposit无优先权存款subordinated loan附属贷款subordinated loan stock 后偿债权股额sub-purchaser转购人subscriber认购人；认购者subscription认购；认股；会费subscription list认购名单subscription price认购价格subscription rate认购率subsequent allowance以后免税额subsidiary附属公司subsidiary business副业；附属业务subsidiary company附属公司；子公司subsidiary ledger明细分类帐；辅助分类帐Subsidiary Note Security Fund辅助纸币保证基金专业术语-财务英语词汇S30 straddle trading 套盘；跨期买卖；跨价买卖straight bond 传统债券；纯粹债券straight letter of credit 直接信用证straight-line depreciation method 直线折旧法straight-line fixed repayment 直线固定还款street shareholder 场外股东Strengthening of Currency Board Arrangements in Hong Kong [Hong Kong Monetary Authority] 《巩固香港的货币发行局制度》〔香港金融管理局〕strike price 行使价；敲价strong demand 殷切需求strong growth 强劲增长Structural Analysis Section [Financial Services Bureau] 经济结构分析组〔财经事务局〕structural ratio 结构比率structural transformation of the economy 经济结构转型structure of assets and liabilities 资产负债结构struggle between bulls and bears 好淡争持Student Loan Fund 学生贷款基金sub-agent 分销代理商sub-contract 分包合约sub-contractor 次承判商；二判sub-fund 成分基金subhead 分目；开支分目subhead of expenditure 开支分目sub-index 分类指数专业术语-财务英语词汇S29 stock index futures股市指数期货stock index futures market 股市指数期货市场stock index option 股市指数期权stock list存货表；存货单；股市行情表stock market证券市场；股票市场stock option股票期权stock options market股票期权市场stock portfolio股票投资组合stock sheet存货表stock split股票拆细；拆股stock unit股份stock warrant认股证；认股权证stock watering股票搀水stockbroker股票经纪stockbroking business股票经纪业务stockholder证券持有人；股东；股份持有人；股额持有人Stockholm Options Market斯德哥尔摩期权市场Stockholm Stock Exchange 斯德哥尔摩证券交易所stock-in-trade存货stocks and shares股额及股份stop limit order限价盘；停止限价指令stop loss order止蚀盘；止蚀指令stop order止蚀盘；止蚀指令stop payment止付stop-go policy应变经济政策；经济膨胀和紧缩交替运用的政策storage fee仓费steep rise急升sterling area英镑区Sterling Guarantee Agreement《英镑保证协议》stock证券；股票；股额；公债；存货stock adjustment存货调整stock balance summary股票往来报告表stock book 存货簿stock borrowing and lending agreement证券借用及借出协议stock broker股票经纪stock certificate股票；股票证书Stock Clearing Corporation [Philadelphia]股票结算公司〔费城〕stock control account存货总帐；存货控制帐stock control report股票存量报告表stock deposit and withdrawal股票存取stock exchange证券交易所Stock Exchange Automated Quotation System [SEAQ System] [United Kingdom]证券交易所自动报价系统〔英国〕stock exchange company证券交易所Stock Exchange Information Services Limited [SEIS]香港联合交易所资讯服务有限公司Stock Exchange of Hong Kong Limited [SEHK] [formerly known as the Unified Exchange] 香港联合交易所有限公司〔联交所〕〔前称联合交易所〕Stock Exchange of Singapore 新加坡证券交易所stock fund account存货基金帐stock futures股票期货。