A-Z Index
Terms starting with S.
All 487 finance and accounting terms beginning with S, each explained in plain English with real-world examples.
- S-Corporation
- S&P 500
- SaaS (Software as a Service)
- SaaS Metrics
- SAFE
- Safe Harbour Provision
- SAFE Note
- Safe Withdrawal Rate
- Safekeeping
- Safety Stock
- Salary Range
- Sale and Leaseback
- Sale or Return
- Sales and Marketing Expense
- Sales and Operations Planning
- Sales Commission
- Sales Conversion Rate
- Sales Discounts
- Sales Enablement
- Sales Expense Ratio
- Sales Forecast
- Sales Forecasting
- Sales Funnel
- Sales Growth
- Sales Ledger
- Sales Load
- Sales Mix
- Sales per Square Foot
- Sales Pipeline Value
- Sales Price Variance
- Sales Qualified Lead
- Sales Quota
- Sales Returns and Allowances
- Sales Revenue
- Sales Tax
- Sales Tax Apportionment
- Sales Tax Compliance
- Sales Tax Nexus
- Sales Tax Payable
- Sales Tax Permit
- Sales Tax Remittance
- Sales to Cash Ratio
- Sales to Current Assets Ratio
- Sales to Equity Ratio
- Sales to Inventory Ratio
- Sales to Net Working Capital Ratio
- Sales to Receivables Ratio
- Sales to Working Capital
- Sales Volume
- Sales Volume Variance
- Salvage
- Salvage Value
- Same Store Sales Growth
- Sample Size
- Sampling Risk
- Sanctions
- Sanctions Screening
- SAR
- Sarbanes-Oxley Act
- Sarbanes-Oxley Act (SOX)
- SASB Standards
- Savings Bond
- SBA Loan
- SBTi
- Scalability
- Scaling
- Scalping
- Scenario Analysis
- Scenario Planning
- Schedule C
- Schedule D
- Schedule Performance Index
- Schedule Variance
- Science-Based Targets
- Scope 1 Emissions
- Scope 1, 2, and 3 Emissions
- Scope 2 Emissions
- Scope 3 Emissions
- Scope Baseline
- Scope Creep
- Scope Limitation
- Scope of Work
- Scrap Rate
- Scrip Dividend
- Scrip Issue
- Scrum
- SDN List
- Seasonal Adjustment
- Seasonality
- SEC
- SEC (Securities and Exchange Commission)
- SEC Regulations
- SEC Reporting
- Second Mortgage
- Second-Party Opinion
- Secondary Insurance
- Secondary Market PE
- Secondary Mortgage
- Secondary Offering
- Section 179
- Section 404
- Sector Fund
- Sector Rotation
- Secured Creditor
- Secured Debt to Equity Ratio
- Secured Loan
- Secured Overnight Financing Rate
- Securities and Exchange Commission
- Securities and Exchange Commission (SEC)
- Securities Fraud
- Securities Industry Essentials Exam
- Securities Investor Protection Corporation
- Securities Lending
- Securities License
- Securities Regulation
- Securitization
- Seed Capital
- Seed Funding
- Segment Reporting
- Segregation of Assets
- Segregation of Duties
- Selection Bias
- Selective Distribution
- Self-Attribution Bias
- Self-Directed IRA
- Self-Employed
- Self-Employment Tax
- Self-Insurance
- Self-Insured Retention
- Sell-Side Analysis
- Sell-Through Rate
- Seller's Discretionary Earnings
- Seller's Market
- Selling General and Administrative Expenses
- Semi-Variable Costs
- Senior Debt
- Senior Secured Loan
- Senior Tranche
- Sensitivity Analysis
- SEP IRA
- Separate Legal Entity
- Separately Managed Account
- Sequence of Returns Risk
- Series 7
- Series 63
- Series 65
- Series 66
- Series A Funding
- Series B Funding
- Service Charge
- Service Level Agreement
- Service of Process
- Serviceable Addressable Market
- Serviceable Available Market
- Serviceable Available Market (SAM)
- Serviceable Obtainable Market
- Serviceable Obtainable Market (SOM)
- Servicing Fee
- Set-Off
- Settlement
- Settlement Date
- Settlement Risk
- Setup Cost
- Severance
- Severance Package
- Severance Pay
- SG&A to Sales Ratio
- Share Buyback
- Share Capital
- Share Class
- Share Dilution
- Share Issuance
- Share of Voice
- Share of Wallet
- Share Option
- Share Option Pool
- Share Premium
- Share Price
- Share Register
- Share Registry
- Share Repurchase
- Share Split
- Share-Based Compensation
- Share-Based Payment
- Shared Services
- Shareholder
- Shareholder Activism
- Shareholder Agreement
- Shareholder Dilution
- Shareholder Equity
- Shareholder Letter
- Shareholder Loan
- Shareholder Primacy
- Shareholder Register
- Shareholder Rights
- Shareholder Value
- Shareholder Voting
- Shareholders Funds Ratio
- Shareholders' Agreement
- Shareholders' Equity
- Shares Outstanding
- Sharpe Ratio
- Shell Company
- Short Interest
- Short Position
- Short Sale
- Short Selling
- Short Squeeze
- Short-Term Capital Gain
- Short-Term Debt Ratio
- Short-Term Investments
- SIFI
- Signalling
- Significant Deficiency
- Significant Influence
- Silo Mentality
- Silod Mentality
- Siloed Data
- Siloed Departments
- Siloed Thinking
- Silver
- Simple Interest
- SIMPLE IRA
- Simple Majority
- Simple Moving Average
- Single Net Lease
- Single Point of Failure
- Single Source
- Single Source of Truth
- Sinking Fund
- SIPC
- Six Sigma
- Skewness
- Skills Gap
- Skin in the Game
- SKU
- SLA (Service Level Agreement)
- SLA Compliance
- Slippage
- Slow-Moving Inventory
- Small Cap
- Smart Beta
- Smart Contract
- Smart Contracts
- Smurfing
- Snapshot
- Social Bond
- Social Cost
- Social Enterprise
- Social Proof
- Social Return on Investment
- Social Security
- Socially Responsible Investing
- SOFR
- Soft Inquiry
- Soft Loan
- Soft Market
- Software Capitalisation
- Sole Proprietorship
- Sole Source
- Sole Trader
- Solo 401(k)
- Solvency Analysis
- Solvency Ratio
- Solvency Ratios
- Solvency Test
- Sophisticated Investor
- Sortino Ratio
- Source Document
- Source of Funds
- Source of Wealth
- Source-based Taxation
- Sources of Funds
- Sovereign Bonds
- Sovereign Default
- Sovereign Risk
- Sovereign Wealth Fund
- SOX
- SOX Compliance
- SPAC
- Span of Control
- Special Dividend
- Special Purpose Acquisition Company
- Special Purpose Vehicle
- Specialist
- Specially Designated Nationals
- Specially Designated Nationals List
- Specific Identification
- Specific Identification Method
- Speculation
- Speculative Bubble
- Spendthrift Trust
- Spin-Off
- Split-Off
- Spoofing
- Spot Price
- Spot Rate
- Spread
- Spreadsheet
- Sprint
- Squeeze-Out
- SSN
- Stablecoin
- Stagflation
- Stakeholder
- Stakeholder Alignment
- Stakeholder Analysis
- Stakeholder Engagement
- Stakeholder Management
- Stakeholder Theory
- Stakeholder Trust
- Stakeholder Value
- Stakeholders
- Stale-dated Check
- Stale-Dated Checks
- Standard Cost
- Standard Costing
- Standard Deduction
- Standard Deviation
- Standard of Living
- Standard Operating Procedure
- Standard Operating Procedures
- Standardised Approach
- Standby Letter of Credit
- Standing Order
- Startup Accelerator
- Startup Capital
- Startup Funding
- State Guarantee Fund
- State Income Tax
- State Tax Compliance
- State-Owned Enterprise
- State-Specific Taxation
- Statement of Cash Flows
- Statement of Changes in Equity
- Statement of Owner's Equity
- Statement of Work
- Static Budget
- Statistical Arbitrage
- Statistical Process Control
- Statistical Sampling
- Statistical Significance
- Status Quo Bias
- Statutory Accounts
- Statutory Fund
- Statutory Tax Rate
- Steep Yield Curve
- Step-Up in Basis
- Stewardship
- Stimulus
- Stock Control
- Stock Dividend
- Stock Exchange
- Stock Index
- Stock Keeping Unit
- Stock Lending
- Stock Market Crash
- Stock Market Index
- Stock Obsolescence
- Stock Option Pool
- Stock Options
- Stock Price
- Stock Purchase
- Stock Shrinkage
- Stock Split
- Stock Take
- Stock to Sales Ratio
- Stock Turnover Ratio
- Stock Valuation
- Stock Volatility
- Stock Write-Down
- Stock-Out Rate
- Stockkeeping Unit (SKU)
- Stockout
- Stockout Rate
- Stocktake
- Stop Loss Reinsurance
- Stop Order
- Stop-Limit Order
- Stop-Loss Insurance
- Stop-Loss Order
- Store of Value
- Straddle
- Straight Line Rent
- Straight-Line Amortisation
- Straight-Line Depreciation
- Straight-Line Method
- Stranded Asset
- Stranded Assets
- Stranded Costs
- Strangle
- Strategic Alliance
- Strategic Drift
- Strategic Flexibility
- Strategic Focus
- Strategic Objectives
- Strategic Partnership
- Strategic Plan
- Strategic Planning
- Strategy Map
- Stress Test
- Stress Testing
- Strike Price
- Strong vs. Weak Currency
- Structured Product
- Structuring
- Student Loan
- Sub-Account
- Sub-ledger
- Subcontracting
- Subcontractor
- Sublease
- Subledger
- Subordinated Debt
- Subordination
- Subordination Agreement
- Subrogation
- Subscription Line
- Subscription Model
- Subscription Revenue
- Subsequent Events
- Subsidiary Ledger
- Subsidies
- Subsidized Loan
- Subsidy
- Substantive Testing
- Succession Planning
- Suitability Rule
- Suitability Standard
- Sum of the Parts Valuation
- Sunk Cost Fallacy
- Sunk Costs
- Supermajority
- Supplier Concentration
- Supplier Consolidation
- Supplier Diversity
- Supplier Evaluation
- Supplier Performance
- Supplier Power
- Supplier Statement Reconciliation
- Supplier Terms
- Supply and Demand
- Supply Chain Efficiency
- Supply Chain Finance
- Supply Chain Inflation
- Supply Chain KPI
- Supply Chain Management
- Supply Chain Partnership
- Supply Chain Resilience
- Supply Chain Risk
- Supply Chain Volatility
- Supply Shock
- Support and Resistance
- Support Level
- Surety Bond
- Surplus Lines
- Surplus Lines Insurance
- Surplus Share
- Surrender Charge
- Surrender Fee
- Surrender Value
- Survivorship Bias
- Suspense Account
- Suspicious Activity Report
- Sustainability Accounting
- Sustainability Report
- Sustainability Reporting
- Sustainability-Linked Loan
- Sustainability-Linked Loans
- Sustainable Finance
- Sustainable Growth Rate
- Sustainable Investment
- Sweat Equity
- Sweep Account
- SWIFT
- SWIFT Code
- Swing Trading
- Switching Costs
- SWOT Analysis
- Syndicate
- Syndicated Loan
- Synergy Analysis
- Systematic Investment Plan
- Systematic Risk
- Systematic Trading
- Systemic Risk
- Systemically Important Bank
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