Глоссарий
A C B W D E F G H I J K L M N O P Q R S T U V Y Z
А Б В Г Д Е Ж З И К Л М Н О П Р С Т У Ф Х Ц Э Ю Ч
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
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
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