Factors that affect the buying power and spending patterns of consumers. These factors include income distribution, changes in purchasing power as a result of inflation, the state of the country's economy, etc. While the economic environment can be influenced extensively by government activity, companies need to monitor these changes in order to predict their sales estimates.

• stale cheque
• stamp duty
• standard amount
• Standard and Poor's 500 Stock Index
• standard cash flow pattern
• standard costing
• standard deviation
• standard rate
• standby agreement
• standby credit
• standby revolving credit
• standing order
• standstill agreement
• star
• starting rate of income tax
• start-up
• start-up costs
• state banks
• State Earnings-Related Pension Scheme
• statement of affairs
• Statement of Auditing Standards
• statement of changes in financial position
• statement of movements in shareholders' funds
• Statement of Recommended Practice
• statement of source and application of funds