The use of financial evaluation techniques to determine which of a range of possible alternatives is preferred. Financial appraisal usually refers to the use of discounted cash flow techniques but it may also be applied to any other approaches used to assess a business problem in financial terms, such as ratio analysis, profitability index, and risk analysis.

• 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
• Statement of Standard Accounting Practice
• statement of total recognized gains and losses
• static gap
• static risk
• status enquiry
• statute-barred debt