Select financial term to see its definition:

"Soft" Capital Rationing
S&P
Safe harbor lease
Safekeep
Safety cushion
Safety-net return
safety stock
Salaries payable
Salary expense
Sale and lease-back
Sale and Leaseback
Sales
Sales allowance
Sales charge
Sales discount
Sales discounts
Sales forecast
Sales journal
Sales mix
Sales returns
Sales Revenue Revenue recognized from the sales of products as opposed to the provision of
Sales Tax
Sales-type lease
Sales value at split-off
sales value at split-off allocation
Salvage value
Samurai bond
Samurai market
Savings and Loan association
Savings deposits
savings funds
Savings Incentive Match Plan for Employees (SIMPLE)
Say's Law
SBIC
Scale
Scale enhancing
Scale in
Scalp
scarce resource
scattergraph
Scenario analysis
Scheduled cash flows
scrap
Scrap factor
screening decision
SDR

Search costs
Seasonal Adjustment
Seasonal inventory
Seasoned datings
Seasoned issue
Seasoned new issue
seasoned offering
SEC
Second pass regression
Secondary issue
Secondary market
Section 482
Section 83(b) Election
Sector
Secured debt
secured loan or line of credit
Securities
Securities analysts
Securities and Exchange Commission (SEC)
Securities & Exchange Commission
Securitization
Security
Security characteristic line
Security deposit (initial)
Security deposit (maintenance)
Security market line
Security selection decision
Security Value
Seed Capital
Seed Financing/Capital
segment margin
Segment reporting
Segregated Fund
Seigniorage
Self-Employment Contributions Act (SECA)
Self-liquidating loan
Self-selection
Sell hedge
Sell limit order
Sell-side analyst
SELLING EXPENSES
Selling group
Selling price variance
Selling short
Semi-fixed costs
Semi-strong form efficiency
semi-strong-form efficiency
Semi-variable costs
Senior debt
Seniority
Sensitivity
Sensitivity analysis
Separation property
Separation theorem
Serial bonds
Serial covariance
Series
Series bond
service company
service department
Service Revenue
service time
Set of contracts perspective
Set-up
Settlement
Settlement date
Settlement price
Settlement rate
setup cost
Seykota, Ed
Share
Share repurchase
Shareholder
Shareholder's Equity
Shareholder value
Shareholders' equity
Shareholders’ funds
Shareholders' letter
Shares
Shark repellant
shark repellent
Sharpe benchmark
Sharpe ratio
Shelf life
Shelf life control
Shelf registration
Shirking
Shogun bond
Shop
Shopping
Short
Short bonds
Short book
Short hedge
Short interest
Short position
Short rate
Short-run operating activities
Short sale
Short sale, short position
Short selling
Short squeeze
Short straddle
Short-term financial plan
Short-term investment services
Short-term solvency ratios
Short-term tax exempts
Shortage cost
shortage costs
Shortfall risk
shrinkage
Shrinkage factor
SIC
Sick Pay
Side Letter
Sight draft
Signal
Signaling approach
Signaling view (on dividend policy)
Signature Card
Signature Plate
Significant Influence
Significant part number
SIMEX (Singapore International Monetary Exchange)
Simple compound growth method
Simple interest
Simple linear regression
Simple linear trend model
Simple moving average
Simple prospect
simple regression
simplex method
Simulation
simulation analysis
simultaneous engineering
Single country fund
Single factor model
Single index model
Single-index model
Single-level bill of material
Single-payment bond
Single-premium deferred annuity
Single sourcing
Sinker
sinking fund
Sinking fund requirement
six-sigma method
Size
Skewed distribution
Skip-day settlement
SKU
slack variable
Slippage
Slow-moving item
Small-firm effect
Small issues exemption
Smithsonian agreement
Social Security Act of 1935
Society for Worldwide Interbank Financial Telecommunications (SWIFT)
Society of Management Accountants of Canada
Soft currency
Soft dollars
sole proprietor
Sole proprietorship
solvency
Solvent
Source document
Sovereign risk
Span
Special Charges
Special dividend
Special drawing rights (SDR)
Special Items
special order decision
Specialist
Specialized journals
Specific identification
SPECIFIC INVOICE PRICES
Specific issues market
Specific risk
Spectail
Speculative demand (for money)
Speculative grade bond
Speculative motive
Speculator
Speed
Spin-off
Split
Split delivery
Split Dollar Life Insurance
Split-fee option
split-off point
Split-rate tax system
Spoilage, abnormal
Spoilage, normal
spoiled unit
spontaneous liabilities
Spot
Spot curve, spot yield curve
Spot exchange rates
Spot futures parity theorem
Spot interest rate
Spot lending
Spot markets
Spot month
Spot price
Spot rate
Spot rate curve
spot rate of exchange
Spot trade
Spousal Registered Retirement Savings Plan
spousal RRSP (Canada)
Spread
Spread income
Spread strategy
Spreadsheet
Stackability
Staff Accounting Bulletin (SAB)
staff employee
Stagflation
Staging
stakeholder
Stakeholders
Stand-alone principle
standard
Standard containers
standard cost
standard cost card
standard cost system
Standard costs
Standard deviation
Standard error
standard error of the estimate
standard overhead application rate
Standard & Poor’s Composite Index
standard quantity allowed
Standardized normal distribution
Standardized value
Standby agreement
Standby fee
Standstill agreements
Start-up Costs
State Disability Tax
Stated annual interest rate
Stated conversion price
Stated maturity
Stated value stock
Statement billing
Statement of cash flows
Statement-of-cash-flows method
Statement of Financial Accounting Standards No. 52
Statement of Financial Accounting Standards No. 8
statement of financial condition
Statement of retained earnings
Statement on Management Accounting (SMA)
Statement Retained Earnings
Static theory of capital structure
statistical process control (SPC)
Statutory surplus
Statutory Tax Rate
Steady state
steady-state phase
Steepening of the yield curve
step cost
step method
Step-up
Step-up bond
Sterilization
Sterilized intervention
Stickiness
Stochastic
Stochastic models
Stock
stock appreciation right
Stock certificate
Stock dividend
Stock exchanges
Stock index option
Stock market
Stock option
Stock replacement strategy
Stock repurchase
Stock selection
Stock split
Stock ticker
Stockholder
Stockholder equity
Stockholder's books
Stockholder's equity
Stockholders' equity
stockholders' equity, statement of changes in
STOCKHOLDERS’ (OR OWNERS’) EQUITY
Stockless purchasing
Stockout
Stockpoint
Stop-limit order
Stop-loss order
Stop order (or stop)
stop payment
Stopping curve
Stopping curve refunding rate
Straddle
Straight-line
Straight line depreciation
STRAIGHT-LINE DEPRECIATION
Straight value
Straight voting
strategic alliance
Strategic management accounting
strategic planning
strategic resource management
strategic staffing
strategy
Stratified equity indexing
Stratified sampling approach to indexing
Stratified sampling bond indexing
Street
Street name
strict FIFO method (of process costing)
Strike
Strike index
Strike Insurance (Credit Insurance)
Strike price
Strip mortgage participation certificate (strip PC)
Strip, strap
Stripped mortgage-backed securities (SMBSs)
Strong-form efficiency
Structural Deficit
Structural Unemployment
Structured arbitrage transaction
Structured debt
Structured portfolio strategy
Structured settlement
Subassembly
Subject
Subject to opinion
Subjective probabilities
suboptimization
Subordinated Debenture
Subordinated debenture bond
Subordinated debt
Subordination clause
Subpart F
Subperiod return
Subrogation
Subscription price
Subsidiary
Subsidiary account
Subsidiary company
Subsidiary ledger
substitute good
Substitute sale
Substitution swap
Successful Efforts Method
Suicide Clause
SUM-OF-THE-YEARS’ DIGITS
Sum-of-the-years'-digits depreciation
Summarized bill of materials
sunk cost
Sunk costs
Supermajority
Supplier Credit
Supplier Discount
Supplies
Supply
supply-chain management
Supply shock
Supply-Side Economics
Support level
Surplus funds
Surplus inventory
Surplus management
surplus variable
Surrender
Surrender Charge
Sushi bond
Sustainable Earnings
Sustainable growth rate
Swap
Swap assignment
Swap buy-back
Swap optio
Swap rate
Swap reversal
Swap sale
Swaption
Sweep account
Swingline facility
Swissy
Switching
Symmetric cash matching
Synchronous data
synchronous management
Syndicate
Synergistic effect
Synthetics
Systematic
Systematic risk
Systematic risk principle
systematic withdrawal plan

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