Глоссарий Accounting, Audit & Finance Glossary, english-russian Глоссарий
Section
Securities held for resale
Segment assets
Segment expense
Segment information
Segment result
Segment revenue
Selling costs
Selling expenses
Service (risk) contract (agreement)
Service assets
Service revenue
Set-off
Settle net
Settlement
Settlement date
Settlement of employee benefit obligations
Settlement value
Severance tax
Severity risk
Share capital
Share premium
Shareholders' equity (interests)
Shares outstanding
Sharing arrangement (pooling of capital)
Short seller
Short-term employee benefit
Significance
Significant influence
Single-premium contract
Small entity
Solvency
Special purpose auditor's report
Specific identification method
Standard cost
Standard measure of oil and gas reserves
State (employee benefit) plan
Statement of cash flows
Statistical sampling
Stock
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