| Selling and administrative expense (sv= Affärsomkostnad AFFO) | 
| Affärsomkostnader, AFFO, är en sammanslagning av administrationsomkostnader, AO, och försäljningsomkostnader FO. | 
| Safety margin | 
| Sale and lease back | 
| Sales | 
| 
   Selling and administrative expense 
   - - - - - - Visas ovan - - - -  | 
 
| Selling expenses | 
| Selling overhead expenses | 
| Semi fixed cost | 
| Separable cost | 
| Separable revenue | 
| Share | 
| Share capital | 
| Share premium reserve | 
| Share Register | 
| Share with different voting power | 
| Shareholder´s contribution | 
| Social security contributions | 
| Sole proprietorship | 
| Split finacial year | 
| Statutory reserve | 
| Step contribution costing | 
| Stock | 
| Stock accounting | 
| Strait-line depreciation | 
| Subscription right certificate | 
| Subsidiary | 
| Subsidiary ledger | 
| Substans over form | 
| Substans over form | 
| Sum of assets | 
| Sunc cost | 
| Surplus value | 
| Surplus value - deffered tax | 
| Surplus value - full or net | 
| Swedish Accounting Standars Board | 
| Swedish Companies Registration Office | 
| Swedish Financial Reporting Board |