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Accounting S
 
S.A.
Sacking
Salary
Sale
Sale and lease-back
Sale of goods
Sale of goods: risk
Sale of goods: sub-sales
Sale of goods: title
Sales agent
Sales journal
Sales representative
Sales tax - see Value added tax
Sample
Sandilands report - see Current cost accounting
Scotland: company law
Searching the register
Secret profits
Secret reserves
Secretary
Secretary, personal
Secretary, private
Secretary, private confidential
Selective employment tax (S.E.T.) - UK
Self-balancing ledger
Self-employed
Self-financing
Self-financing ratio
Self-liquidating
Self-regulatory organizations (S.R.O.s)
Self-service
Sellers’ market
Selling costs
Selling price
Semi-variable costs
Separation of ownership from control
Service contracts - see Directors' Service Contracts
Service flows
Service industry
Service life
Services
Severable contracts
Severance pay
Shadow director
Shadow price
Share register
Sharecropper
Shareholders equity
Shareholders' interest - see Balance Sheet
Shark repellent
Shell company
Sheltered monopoly
Shift work
Ship broker
Ship owner’s lien
Shipped bill
Shipping agent
Shipping bill
Shipping Claims Tribunal
Shipping intelligence
Shipping notes
Ship’s articles
Ship’s certificate of registry
Ship’s chandler
Ship’s clearance inwards and outwards
Ship’s husband
Ship’s master
Ship’s papers
Ship’s passport
Ship’s protest
Ship’s report
Ship’s store bond - see Customs: ship's stores
Shop steward
Shoplifting
Short-run
Short-run cost curves
Short-run marginal cost - see Marginal cost
Short-termism
Short-time working
Short ton
Shortage
Shortfall assessment - see Corporation tax
Shut-down price
Sickness benefit
Silence
Sinking fund
Size distribution of firms
Skilled work
Skills
Slack
Sliding scale - see Ad valorem
Small and medium enterprises (SME)
Small business
Small claims in the county court (UK)
Small companies, accounts of
Small firms: loan guarantee scheme
Social purpose company
Societe Anonyme (S.A.)
Société Responsabilité Limits (S.R.L.)
Sole proprietorship, sole trader
Solicitor
Solicotor's letter
Solow residual
Solvent - see Insolvency
Source and disposition of funds
Spare capacity
Special manager
Special resolution
Speciality contract - see Contract, speciality
Specific performance
Spillover
Spit
Stackelberg duopoly
Standard costing
Standard rate of income tax - see Income tax
Starboard - see Larboard
Stakeholder
Staple product
State-owned company
Statement of account
Statement of affairs
Statement of affairs; bankruptcy
Statutory books
Statutory companies
Statutory companies: transfer of shares
Statutory monopoly
Stay of proceedings
Stepped costs
Steward
Stipend
Stock
Stock analysis - see Inventory analysis
Stock appreciation
Stock control
Stock-in-trade
Stock turnover
Stockist
Stolen goods
Stop for freight
Stopover
Stoppage in transit
Straight line method
Strategic behaviour
Strategic entry deterrence
Strategic voting
Strategy
Street trader
Strike
Strike ballot
Sub-agent - see Agent
Subcontracting
Subdivision of capital
Subscriber
Subsriber capital - see Authorized capital
Subvention payments
Subsidiary company
Sunk costs
Supercargo
Supermarket
Superstores - see Hypermarket
Super-normal profit
Supervening impossibility
Supplementary costs
Survey of Current Business
Surveyor of Customs
Sustained yield
Sweated labour
Syndicate
 

 

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