The classification of debt within an organisation according to its status; a measure particularly important in times of financial adversity. For example, debt might be classified as primary debt, which is serviced from the cash flow of the business; zero-coupon debt, where the interest is inferred at maturity; or subordinated unsecured notes, which only become worth something if the business is sold for more than the sum of the first two tiers.
在某組織內根據債項的地位對債項分類；此措施在銀根短絀時特別重要。例如債項可分為主要債項（從經營業務所得的現金流量提供）；無息債項（利息在到期時作出推論）；或附屬無抵押票據（只有在有關業務較首兩個等級售出更多的款項時才會變得有價值）。

• Slip rule
• Small claim
• Small Claims Tribunal
• Small house grant
• Smuggling
• Smurfing
• Social security
• Sodomy
• Software
• Software application
• Sold
• Soldier
• Sole corporation
• Solemn form
• Sole or dominant purpose
• Sole practitioner
• Sole tenant
• Sole trader
• Soliciting
• Solicitor
• Solicitor and own client costs order
• Solicitor-General
• Solicitor's agent
• Solicitor's lien
• Solicitor's trust account