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| English | Chinese |
| fee simple | 无条件继承的不动产权 |
| simple contract | 简单合约 |
| simple interest | 单利 (与复利 (compound interest) 相对) |
| simple production cycle | 简单生产周期 |
| simple proportion | 单比例 (与复比例 (compound proportion)相对) |
| simple sample | 简单样品 |
| simple tariff system | 单一税则制 |
| variance for simple random sampling | 简单随机抽样方差 |