Глоссарий

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Salaries expense

Salaries payable

Sale and leaseback transaction

Sale of merchandise on credit

Sales

Sales discounts

Sales method

Sales of goods and services

Sales returns and allowances

Sales revenue

Sample size

Sampling error

Sampling risk

Sampling unit

Schedule of an audit

Scope limitation

Scope of an audit

Second request

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


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