Глоссарий Accounting, Audit & Finance Glossary, english-russian Глоссарий
Stock count
Stockholder-owned insurer
Straight-line (depreciation) method
Stratification
Subrogation
Subsequent event
Subsidiary
Substance over form
Substantiated
Substantive procedure
Successful efforts accounting
Sufficiency
Sum-of-the-year-digits (depreciation) method
Summarized financial statements
Supervision
Supplier
Supplies
Supreme audit institution
Surplus
Surviving annuitant
Suspence sale
Synthetic financial instrument
Take or pay contract
Tax allocation
Tax base of asset or liability
Tax expense
Tax liability
Tax loss
Tax loss carryback
Tax loss carryforward
Tax on income
Taxable profit
Taxable temporary difference
Taxes payable
Temporal method
Temporary / timing difference
Temporary investments
Term life insurance
Termination benefit
Test count
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