Business and Personal Finance Dictionary

# A B C D E F G H I J K L M N O P Q R S T U V W X Y Z 

• SUMMARY PLAN DESCRIPTION (SPD) - A document that explains the fundamental features of an employer's def...
  
  
• SUMP - A reservoir that collects and holds water or some other liquid, which is subsequently disposed o...
  
  
• SUNDRY ACCOUNT - an account where miscellaneous items are recorded, e.g., SUNDRY RECEIVABLES represent ...
  
  
• SUNDRY CREDITORS - refers to companies or individuals to which money is owed.
  
  
• SUNDRY DEBTOR - an entity from who amounts are due for goods sold or services rendered or in respect of...
  
  
• SUNDRY SHAREHOLDERS - a group of miscellaneous shareholders.
  
  
• SUNK COST - the cost expended that cannot be retrieved on a product or service.
  
  
• SUNK COSTS - Unrecoverable past outlays that, because they cannot be recovered, should not affect prese...
  
  
• SUNRISE INDUSTRIES - Growth industries in an economy that may become leaders in the market in the futur...
  
  
• SUNS - Stock Upside Note Securities (q.v.).