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Interactive Research Portals-Glossary of 10,000 Finance, Accounting, and Economics Terms: S
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S
S Corporation · S curve · safe deposit box · Safe Harbor Rule · safekeeping · said to contain (STC) · said to weigh (STW) · salary · salary reduction plan · salary structure · sale and buyback · sale and leaseback · Sale-Leaseback Transaction · sales · sales budget · sales charge · sales comparison approach · sales day book · sales discount · sales driven expenses · sales forecast · sales growth percentage · sales journal · sales ledger · sales multiple · sales order · sales price · sales return and allowances · sales revenue · sales tax · sales to fixed assets ratio · sales to net worth ratio · sales volume · sales/price analysis · sales/volume analysis · sales-revenue driven expenses · sales-volume driven expenses · salvage · salvage charges · salvage material · salvage property · salvage value · Salvage Value · samurai bond · sanction · SAP · SAS · satisfaction of lien · satisfaction of mortgage · saturated market · saturation · savings · savings account · savings account loan · savings and loan (S&L) association · savings and loan bank · savings association · savings bond · savings certificate · savings institution · savings liability · savings scheme · Say's Law · scale order · scale problem · scalping · scanlon plan · scarcity · scenario analysis · schedule · scheduled payment open item · scheme of arrangement · school of thought · scrap · scrap factor · scrap rate · scrap value · scrip · scrip dividend · scrip issue · scripless · sea waybill · seasonal discount · seasonal industry · seasoned loan · SEC · SEC Filings · SEC Registration Statement · SEC yield · second best · second degree price determination · second issuing bank · second mortgage · second preference shares · second preferred stock · second round financing · second world · secondary beneficiary · secondary credit · secondary distribution · secondary financing · secondary industry · secondary labor market · secondary market · secondary mortgage markets · secondary needs · secondary offering · 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selling costs · selling hedge · selling long · selling price · selling short · selling terms · semi variable cost · senior bond · Senior Claim Subordinated Claim · senior debt · senior mortgage · senior partner · senior security · sentiment · separable cost · sequestered account · serial annuity bond · serial bond · series bond · service · service bill of lading · service charge · service factoring · service industry · service lease · service life · service plus finance factoring · services · set · settle · settle price · settled account · settlement · settlement cost · settlement date · settlement expenses · Settlement Method · settlement option · settlement price · settlement risk · setup cost · seven wastes · several liability · severance pay · SFAS · shadow economy · shakeout · share · share account · share capital · share certificate · share exchange · share for share offer · share index · share option · share premium · share price index · share register · share repurchase · share subscription · shared appreciation mortgage (SAM) · shared costs · shared equity loan · shareholder · shareholder equity · shareholder funds · shareholder of record · shareholder value added (SVA) · shareholders equity · shareholders' funds · shares outstanding · shark repellant · shark watcher · Sharpe ratio · Sharpe Ratio Treynor Ratio · shelf company · shell company · shibosai bond · shipment contract · shipped on board bill of lading (B/L) · shipper · shipper's indemnity · shipping documents · shipping tariff · ship's papers · shock · shogun bond · shopping · short · short bond · short form audit report · short form bill of lading (B/L) · short form merger · short hedge · short interest · short interest ratio · short lease · short position · short sale · Short Sale · short seller · short selling · short squeeze · short straddle · short supply · short term asset · short term bond · short term debt · short term debt to total debt · short term debt to working capital · short term gain · short term investment · short term liability · short term loan · short term loss · short term profit · shortage · shortages costs · Short-Term · should-cost estimate · shoulder period · shoulder season · showroom · shrinkage · shrinkage factor · shutdown point · sight · sight bill · sight draft · signature guarantee · signature loan · Significant Accounts · Significant Deficiency · significant digits · Significant Findings or Issues · significant influence · silent confirmation · silent partner · simple debenture · simple interest · Simple Plans · simple rate of return · Simple Trust · sin tax · single allocation base approach · Single Audit Act · single life annuity · single monthly mortality · single payment lease · single payment loan · single-entry bookkeeping · single-zone pricing · sinker · sinking fund · skewness · skill based pay · skimming · skimming price · skip payment clause · skip payment lease · skip payment privilege · sleeper · sleeping beauty · sleeping partner · slide error · sliding commission · slippage · slump · small and medium enterprise (SME) · small business · Small Business Stock · small cap · small capitalization (small cap) stock · smart money · smokestack industry · social accountability · social capital · social class · social contract · Social Darwinism · social impact · Social Security Administration (SSA) · social security integration level · Social Security Number (SSN) · social security system · social security wage base · social services · social stratification · social structure · social value · social welfare · Socialist · socioeconomic · soft asset · soft clause · soft commodities · soft cost · soft currency · soft dollar · soft dollar savings · soft dollars · soft loan · softs · sole proprietor · sole proprietorship · Sole Proprietorship · sole trader · solvency · solvency ratios · solvent · SONIA · sophisticated investor · soroptomy · sour loan · source document · sources and applications of funds statement · South · South-South trade · sovereign debt · sovereign debt rating · sovereign individual · sovereign risk · Soviet Union · Special Assessment · special drawing rights (SDR) · special economic zone · special endorsement · special interest group (SIG) · special item · special journal · special lien · special purpose bond · special purpose credit · special rate · Special Report · special tax bond · special warranty deed · specialization · specialization of labor · specie · specific guarantee · specific identification method · specific lien · specific return · specific risk · speculate · speculation · speculative balance · speculative demand for money · speculative grade · speculative security · speculative transaction · speculator · spend · spending plan · spiff · spillout effect · Spinoff · split · split coupon bond · split depreciation · spoilage · sporadic demand · spot · spot commodity · spot contract · spot date · spot market · Spot Market · spot month · spot price · spot rate · spot trading · spread · Spread · spread income · spread option · spread risk · spread trade · spread trading · spreading · spreading rate · spreads · spreadsheet · square position · SSARS · stabilization · stabilization policy · stable paretian distributions · stag · staged payments · stagflation · staggering maturities technique · stagnation · stale bill of lading (B/L) · stale check · stale dated check · stamped security · Standard & Poor's (S&P) · Standard & Poor's 500 composite index (S&P 500) · Standard & Poor's Ratings · standard adders · standard contract · standard cost · standard costing · Standard Deduction · standard deviation · standard form contract · standard hours · Standard Industrial Classification (SIC) Code · Standard International Trade Classification (NITC) · standard margin · standard of living · standard of value · standard price · standard price variance · standard rate · standard time · standardized death rate · standards · standby commitment · standby credit · standby letter of credit (L/C) · standby loan · standing appropriations · standing order · staple food · staple goods (staples) · staple product · staples · startup · startup capital · startup costs · Start-Up Costs · startup expenses · startup financing · state · state trading company · stated value · Stated Value · statement · statement analysis · statement balance · statement of account · statement of cash flows · Statement of Cash Flows · statement of changes in financial condition · statement of changes in financial position · statement of condition · Statement of Financial Accounting Standards (SFAS) · statement of financial condition · Statement of Financial Condition · statement of financial position · statement of income · statement of owners' equity · statement of resources · statement of retained earnings · statement of shareholders' equity · statement of sources and application of funds · Statements on Auditing Standards (SAS) · Statements on Standards for Accounting and Review Services (SSARS) · statistical cost · statistical cost estimating · statistical inference · statistical sample · statute barred debt · Statute of Limitations · statutory books · statutory investment · statutory lien · statutory reserves · steady state economy · steamship guarantee · step cost · step lease · step rate · step up bond · step up/step down lease · step variable cost · stepped interest debenture · stepped preferred stock · Stepped Up Basis · sterling · sterling overnight interbank average (SONIA) · sticky floater · stipend · stochastic volatility model · stock · stock appreciation right · stock carrying cost · stock certificate · Stock Compensation Plan · stock dividend · stock exchange · stock fund · stock in trade · stock in transit · stock index · stock index futures · stock index option · stock market · stock market CD · stock market crash · stock norm · stock on order · stock option · Stock Option · stock power · stock purchase agreement · stock quote · stock record · Stock Rights · stock split · Stock Split · stock split down · stock subscription plan · stock swap acquisition · stock symbol · stock turnover · stockbroker · stockholder · stockholder of record · stockout costs · stockout percentage · stockout ratio · stocktaking · stop buy order · stop go policy · stop limit order · stop loss order · stop order · stop payment order · storage · story paper · story stock · straddle · straight bill of lading (B/L) · straight bond · straight credit · straight line amortization · straight line depreciation · straight paper · straight time · straight value · Straight-Line Depreciation · stranded cost · strangle · strategic investor · strategic partner · stratification · street broker · street name · street price · street-name security · stress testing · strict joint and several liability · strike price · Strike Price · striking price · strip · strip financing · stripped bond · STRIPS · strong market · structural adjustment · structural adjustment facility (SAF) · structural alteration · structural analysis · structural change · Structural Credit Risk Model · structural imperative · structural inflation · structural system · structural transformation · structural uncertainty · structural unemployment · structural variation · structure · structured · structured settlement · stub stock · sub account · subcontractor bond · sublease · submortgage · subordinated claim · subordinated debenture · subordinated debt · subordinated security · subordination agreement · subordination clause · subprime · subscribe · subscribed capital · subscribed share capital · subscriber · subscription · subscription price · subscription privilege · subscription right · subscription shares · subscription warrant · Subsequent Event · subsidiary ledger · subsidization · subsidize · subsidy · subsistence allowance · substantive coercion risk · substitutability · substitute goods · substitutes · substitution · substitution effect · subsurety · subsuretyship · suburb · subvention · sue and labor costs · suggestive name · suicide credit · suitability rules · sum certain · sum of the digits method · sum of the years digits (SYD) depreciation · sum payable · summary account · summary of significant accounting policies (SSAP) · sundry creditors · sundry debtors · sundry expenses · sunk capital · sunk cost · sunrise industry · sunset industry · super lien · super majority · superior good · supervisory merger · supplemental appropriation · supplemental capital · supplier credit · supplier financing · supply · supply and demand · supply curve · supply shock · supply side economics · support costs · suppressed inflation · surcharge · surety · surety bond · surplus · surplus reserve · surplus stock · surplus value · surtax · survival of the fittest · Surviving Spouse · survivor principle · survivorship annuity · suspended trading · suspense account · sustainability · sustainable competitive advantage · sustainable development · sustainable growth model · sustainable growth rate · Sutton's Law · swap · Swap · swap rate · swaption · sweat equity · sweep account · SWIFT · SWIFT code · swipe discount rate · switched bill of lading (B/L) · syndicate · syndicated credit · syndicated investment · syndicated loan · syndication cost · synthetic lease · systematic risk · systemic risk ·