|
|
straight bill of lading |
不轉讓提單 |
|
|
straight serial bond |
平均分期償付債券 |
|
|
straight-line depreciation |
直線折舊法 |
|
|
straight-line method |
直線法(指折舊或攤銷) |
|
|
stratified sampling |
分層選樣法 |
|
|
structual ratios |
財務結構比率 |
|
|
stub |
存根，橫標目 |
|
|
stub-survivor curve |
殘段生存曲線(統計) |
|
|
stumpage |
林班立木，伐木開支，原材成本 |
|
|
subactivity |
次級業務 |
|
|
subassembly |
配件 |
|
|
subcompany，subsidiary company |
附屬公司 |
|
|
subfunction |
次級職能 |
|
|
subjective value |
主觀價值 |
|
|
subnormal depreciation |
低度折舊 |
|
|
subordinated debentures |
次級公司債 |
|
|
subordinated debt |
次要債務 |
|
|
subpartner |
附股合夥人 |
|
|
subproduction order |
局部生產通知單 |
|
|
subrogation |
債權移轉 |
|
|
subscribed capital stock |
已認股本 |
|
|
subscriber |
認股人，認購債券人 |
|
|
subscription |
認購證券單，認捐，訂閱? |
|
|
subscription book" |
認股簿，認購債券簿 |
|
|
subscription installment book |
分期認繳股款[債款]簿 |
|
|
subscription ledger |
認股[認購債券]分戶帳 |
|
|
subscription register |
認股[認購債券]登記簿 |
|
|
subscription right，subscription warrant |
認股權證 |
|
|
subscription to capital stock |
認繳股款 |
|
|
subsidiary |
附屬事業 |
|
|
subsidiary accounts |
隸屬帳目，明細帳戶 |
|
|
subsidiary appropriation ledger |
經費明細分類帳 |
|
|
subsidiary book |
明細帳簿，補助帳簿 |
|
|
subsidiary company |
附屬公司 |
|
|
subsidiary company accounting |
附屬公司會計 |
|
|
subsidiary corporation |
附屬公司 |
|
|
subsidiary ledger |
明細分類帳 |
|
|
subsidiary ledger accounts |
明細分類帳目 |
|
|
subsidiary ledger for properties |
財產明細分類帳 |
|
|
subsidiary record |
明細記錄，補助記錄 |
|
|
subsidiary revenue ledger |
收入明細分類帳，所入明細分類帳 |
|
|
subsidy |
補貼 |
|
|
substantiate |
確證 |
|
|
subvention |
補助，補貼 |
|
|
sufficient condition |
充分條件 |
|
|
sum-of-the-year digit method (of depreciation) |
年數加總折舊法 |
|
|
summary account |
彙總帳戶 |
|
|
summary of applied selling and administrative expense |
已分配推銷與管理費用彙總表 |
|
|
summary of balance sheet changes |
平衡表變動彙總表 |
|
|
summary of cost of finished parts used |
耗用零件成本彙總表 |
|
|
summary of cost of finished products |
製成品成本彙總表 |
|
|
summary of cost of goods sold |
銷貨成本彙總表 |
|
|
summary of cost of manufacturing expenses applied |
已分配製造費用彙總表 |
|
|
summary of materials consumed |
用料彙總表 |
|
|
summary of materials received |
收料彙總表 |
|
|
summary of materials returned |
退料彙總表 |
|
|
summary of scrap and spoiled materials |
廢料壞料彙總表 |
|
|
summary of spoiled work |
損壞工作彙總表 |
|
|
summary of standing order and applied manufacturing expense |
實際與已分配製造費用彙總表 |
|
|
summary sheet |
彙總單 |
|
|
summary statement |
彙總表，總表 |
|
|
summary statement of cash receipts and disbursements |
現金收付彙總表 |
|
|
summary statement of receipts and expenditures |
收入與支出彙總表 |
|
|
summary statement of resources and obligations |
資力負擔彙總表 |
|
|
sundry |
雜項 |
|
|
sundry accounts |
雜項帳戶 |
|
|
sundry asset |
雜項資產 |
|
|
sundry creditor |
雜項債權人 |
|
|
sundry customer，sundry debtor |
雜項債務人 |
|
|
sunk cost |
沈入成本 |
|
|
superannuation fund |
養老基金 |
|
|
superintendents' office expense |
臨工部費用 |
|
|
supplemental appropriation |
追加經費 |
|
|
supplementary account |
補助帳戶 |
|
|
supplementary budget |
追加預算 |
|
|
supplementary cost |
補充成本 |
|
|
supplementary rate |
增補(分配)率 |
|
|
supplementary ratio |
補充比率 |
|
|
supplies |
用品 |
|
|
supplies inventory |
用品盤存 |
|
|
supply price |
供應價格 |
|
|
support price |
保障價格 |
|
|
supporting document |
證件 |
|
|
supporting record |
附屬記錄 |
|
|
supporting schedules，supporting statements |
附表 |
|
|
surety |
擔保人 |
|
|
surety bond |
擔保債券 |
|
|
surplus |
盈餘，剩餘，公積 |
|
|
surplus adjustment account |
盈餘調整帳 |
|
|
surplus analysis |
盈餘分析表 |
|
|
surplus appropriation account |
盈餘分配帳 |
|
|
surplus asset |
剩餘資產 |
|
|
surplus at date of acquisition，acquired surplus |
取得日公積，取得公積 |
|
|
surplus charge |
沖轉公積 |
|
|
surplus charge property reappraisal |
財產重估價盈餘 |
|
|
surplus for the year |
本年盈餘 |
|
|
surplus from cancellation of stock |
減股盈餘 |
|
|
surplus from consolidation |
合併盈餘 |
|
|
surplus from donated land |
贈地盈餘 |
|
|
surplus from donated stock |
贈股盈餘 |