S (541)semi-variable cost 半變動成本

S (542)sensitivity analysis 敏感性分析

S (543)service cost center 服務(wù)成本中心

S (544)service costing 服務(wù)成本計算

S (545)set-up time 安裝時間

S (546)shadow prices 影子價格

S (547)share 股票

S (548)share capital 股份資本

S (549)share option scheme 購股權(quán)證方案

S (550)share premium 股票溢價

S (551)sight draft 即期匯票

S (552)single-entry book-keeping 單式薄記

S (553)sinking fund 償債基金

S (554)slack time 松弛時間

S (555)social responsibility cost 社會責(zé)任成本

S (556)sole trader 獨資經(jīng)營者

S (557)source and application of funds statement 資金來源和運用表

S (558)special order costing 特殊定單成本計算

S (559)staff costs 職工成本

S (560)statement of account 營業(yè)賬單