适用范围 scope of application
课税范围 scope of assessment
征税范围 scope  of tax

海洋运输  sea carriage
海洋贸易  sea commerce

季节性商品  seasonal merchandise
季节性生产  seasonal production

再版        second edition
二级市场    secondary market
第二产业    secondary industry
下半年      second half year

长期雇佣    secular employment
持续增长    secular growth
长期趋势    secular trend

有担保的账户secured account
担保债券    secured bond
担保贷款    secured loan

有价证券    securities
证券业，证券市场securities business
证券公司    securities company   
证券交易所  securities exchange
证券交易税  securities exchange tax
证券市场    securities market
券商        securities trader
证券化      securitization
证券持有人  security holder
保证金      security money
纳税保证金  security of tax payment

扣押财产    seizure of assets/property
没收违禁品  seizure of contraband

主要经济指标 selected economic indicators

自动调节   self-adjustment
自动估税   self-asssessment
自力更生   self-dependence
个体经营者 self-employed person
自筹经营   self-financing
自建住宅   self-help dwelling
自选商场   self-service store
自给自足   self-sustenance

零售         sell by retail
赊售         sell on trust
出口卖方信贷 seller's credit on exports
卖方市场     seller's market

半年分红     semiannual bonus
半成品       semifinished goods

优先权益     senior interest
悠闲偿还     senior refunding
工龄补贴     seniority allowance

分包         separate contract
单独实体     separate entity
其他所得     separate income
分别管辖权   separate jurisdiction
独立法人     separate legal entity
所有权经营权分离separate ownership and managerial authority
独立经营     separate trade
按收入来源分别课税separate withholding taxation
公司分立与解散separation and dissolution of a company

劳务津贴 service allowance
劳务费   service charge
服务业   service industry
劳务收入 service receipts
提供劳务 service render
第三产业 service sector

创业     set up a company

理赔     settle a claim