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