Accounting S
 
S.A.
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 industry
Services
Severable contracts
Severance pay
Shadow director
Shadow price
Share register
Shareholders equity
Shareholders' interest - see Balance Sheet
Shell company
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
Shoplifting
Short-run
Short-run cost curves
Short ton
Shortfall assessment - see Corporation tax
Silence
Sinking fund
Size distribution of firms
Sliding scale - see Ad valorem
Small business
Small claims in the county court (UK)
Small companies, accounts of
Small firms: loan guarantee scheme
Societe Anonyme (S.A.)
Société Responsabilité Limits (S.R.L.)
Sole proprietorship, sole trader
Solicitor
Solicotor's letter
Solvent - see Insolvency
Source and disposition of funds
Spare capacity
Special manager
Special resolution
Speciality contract - see Contract, speciality
Specific performance
Spit
Stackelberg duopoly
Standard costing
Standard rate of income tax - see Income tax
Starboard - see Larboard
Stakeholder
Statement of account
Statement of affairs
Statement of affairs; bankruptcy
Statutory books
Statutory companies
Statutory companies: transfer of shares
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 entry deterrence
Strategy
Street trader
Sub-agent - see Agent
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
Surveyor of Customs
Syndicate
 

 

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