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Surplus_reserve Surplus_state survey survey_of_savings_capital sushi_bond Suspense_account swap sweat_equity Sweating_coins sweep Sweetening_a_loan switch_arrangements Swop syndicate syndicated_loan About the author Mark McCracken Author: Mark McCracken is a corporate trainer and author living in Higashi Osaka, Japan. He is the author of thousands of online articles as well as the Business English textbook, "25 Business Skills in English". Copyright © 2005 by Mark McCracken, All Rights Reserved. TeachMeFinance.com is an informational website, and should not be used as a substitute for professional financial or legal advice. TeachMeFinance.com and its owner recommend consultation with a professional financial advisor prior to any investment or financial decision. Please read our disclaimer.