o       sales invoice

o       sales journal

o       salvage value

o       savings bond

o       security bond

o       self-regulatory activity

o       sensitivity analysis

o       share capital

o       shareholders’ equity

o       short-term investments

o       sinking fund

o       solvency

o       spread

o       spreadsheet

o       standard-setter

o       statement of cash flows

o       statement of earnings

o       statement of retained earnings

o       stock (G.B.) / inventory (U.S.A.)

o       stock account

o       stock certificate

o       stockholder

o       straight-line depreciation

o       subscribed capital

o       subsidiary ledger

o       substance over form

o       supporting documents

o       swap