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 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（）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
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] 《巩固的货币发行局制度》〔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；经济膨胀和紧缩交替运用的
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]
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]
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
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