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returnontotalasset资本总额收益率returnonstockholders9equity股东产权收益率returnoncommonstockequity普通股产权收益率returnonsales销售收益率receivablesturnover应收帐款周转率returnoninvestment投资收益率returninequity产权收益率racialdiscrimination种族歧视racketeering敲诈,诈骗radicalschoolofaccountingtheory激进学派会计理论radicalunionism激进工会主义raid掠夺股权,盗用,挪用raiderfirm掠夺性企业raisedcheck涂改支票raisingfunds筹措资金rake-off受贿RDcompany研究和发展专业公司RDcost研究和发展成本random随机randomaccess随机存取randomaccessmemory随机存取存储器randomsampling随机抽样法randomvariance随机变量randomwalktheory随机漫步理论range全距,幅距rank登记,顺序rankingofprojects投资项目排列顺序rapidamortization快速摊销ratablevalue应税价值rate比率rateanticipationsw叩利率预期掉换ratecutting费率削减ratefixing费率核定rateofdiscount贴现率,折现率rateofdividend股利率rateofinterest利率rateofreturnoninvestment投资收益率rateofreturnonsales销售收益率rateofreturnonequity产权收益率rateperannum年率rateperdiem日率ratepermensem月率rateregulation费率管制raterisk汇率风险,利率风险return报酬,收益;纳税申报表,税单returnedcheck退回支票returnedgoods退回货物returnedofcapital资本退回,资本收回returnonassets资产收益率returnoncapital资本收益,资本收益率,投资收益率returnoncommonequity普通股产权资本收益率returnonequity产权资本收益率returnoninvestment投资报酬率,投资收益率returnonsales销售收益率returnontotalassets资产总额收益率revalorizationofcurrency币值重定revaluation重估价revaluationofassets资产重估价revaluationofcurrency币值重估revaluationreserve重估价准备金revaluationsurplus重估价盈余revenue收入,营业收入;岁入,税收revenueaccount营业收入帐户岁入帐户revenueandexpenseaccount收入和费用汇总帐户revenueanticipationnote待付税款票据revenuebond收益担保债券revenuecenter收入中心revenue-costgraph收入成本图表revenueexpenditure营业支出revenue-expenseview收入一费用观念revenuerecognition收入确认,营业收入确认revenuerecognitionprinciple收入确认原则revenuereserve营业公积金reversalcostmethod倒轧成本法reversedumping反向倾销reverseentry转回分录reverseincometax反向所得税reverseleverage反向杠杆作用reversesplitup并股reverseyieldgap反向收益率差距review检查,复核revocablecredit可撤销贷款revocableletterofcredit可撤俏信用证revocabletrust可撤销信托revolvingchargeaccount循环赊帐帐户revolvingcredit循环信贷,循环贷款revolvingcreditagreement循环信贷协议revolvingfund周转金revolvingletterofcredit循环信用证reward奖金报酬right权利,认股权,购股权rightofabsolutepriority绝对优先求偿权rightofaction起诉权,诉讼权rightofexecution执行权rightoffirstrefusal第一拒绝权rightoflien留置权rightofoffset抵消权rightofrecourse追索权rightofredemption赎回权rightofsubrogation取代债权,取代追索权rightofway地役权rightsissue附权发行rightsletter购股权证书rightson附权,附认购新股权rightsout除权rigidprice僵硬价格ring操纵市场集团risk风险risk-adjusteddiscountfactor险调整折现系数risk-adjustedrateofreturn风险调整收益率riskanalysis风险分析riskandreturnrelationship风险和收益地关系riskaverter风险厌恶者riskcapital风险本riskconsulting风险咨询riskdiversification风险分散riskexposure风险暴露程度riskindex风险指数risklessportfolio无风险证券组合投资risklessrateofreturn无风险投资收益率risklover风险爱好投资人riskmanagement风险管理riskmanager风险经理riskpremium风险报酬,风险溢酬risk-returnanalysis风险收益分析risk-returnfrontier风险收益边界risk-returntradc-off风险收益抉择rockbottomprice最低价rocks财务窘迫rollingbudget滚动预算rollover转期rotationofauditor审计师轮换rotationofcapital资本循环,资本周转rotationofdirectors公司董事轮换roundlot整批数量,整批roundoff去掉尾数,四舍五入roundsum整数roundtransaction整套交易round-tripping迂回套利royalty租费,版税,开采权使用费,专利使用费,技术转让使用费royaltypayment专利权转让使用费,技术转让提出费rubbercheck空头支票rule规则,实施细则,运算法则ruleoff划线结传ruleofseventy-eight78规则贷款利息计算公式ruleofseventy-two72规则,投资本利和金额计算公式rulesofthumb约略估计方法run挤兑runawayinflation急骤上涨的通货膨胀runningccount未结清帐户,赊帐帐户runningcost运转成本runningcredit周转信贷runningexpense日常费用runningform流水式runninginventory永续盘存runningmargin经营利差runningyield本期收益率Rutgersaccountingweb新泽西州立大学会计互联网rates地方税ratesrelief地方税减免ratessupportgrant地方税补助拨款ratevariance工资率差异ratification认可批准rating评定信用等级ratingagency信用等级评定机构ratio比率ratioanalysis比率分析ratioanalysismethod比率分析法ratiochart比率图表ratiocovenant比率保证条款ratioestimation比率推算法rationalizedproduction合理化生产ratioofcurrentassettocurrentliability流动资产对流动负债比率ratioofcurrentassettototalasset流动资产对资产总额比率ratioofcurrentliabilitytototalliability流动负债对负债总额比率ratioofdependenceonforeigntrade夕卜贸依存率ratiooffixedassettocapital固定资产对资本比率ratiooffixedtototalassets固定资产对总资产比率ratioofinventorytonetsales存货对销售净额比率ratioofnetincometonetsales净收益对销售净额比率ratioofnetincometoequity净收益对资本净值比率ratioofquickassettocurrentliability速动资产对流动负债比率ratioofreceivabletonetsales应收帐款对销售净额比率ratioofsalestocost销售成本率ratiooftotalliabilitytoequity负债总额对资本净值比率rawdata原始数据rawmaterialinventory原材料存货r_base个人电子计算机数据库管理程序reacquiredbond购回债券reacquiredstock购回股票read阅读reader阅读器readjustablebond可调整利率债券readjustingentry帐务重新调整分录read-writememory读写存储器readycash现金现款readysale适俏,畅俏readyshipment即期装运Reaganomics里根经济学real实物的,实际的,不动产的,房地产的realaccount实帐户realcapital实物资本realcost实物成本,实际成本realestate房地产不动产realestateagent不动产经纪人realestateincome不动产收益realestateinvestment不动产投资realestateinvestmenttrust不动产投资信托公司realestateloan不动产贷款realestatemarket不动产市场realestatemortgage不动产抵押realestatemortgagebond不动产抵押债券realestateportfolio不动产组合投资realestatetax不动产税realgrossnationalproduct实际国民生产总值realincome实际收入,实际收益realinvestment实际投资realizability变现能力realizableasset可变现资产realizablevalue可变现价值realizablevalueaccounting变现价值会计realization实现,变现realizationandliquidationaccount变现清算帐户realizationandliquidationstatement资产清算表realizationconvention实现常规realizationprinciple实现原则realizedgainorloss已实现损益realizedvalue变现价值realnationalincome实际国民收入realpersonaldisposableincome个人可支配的实际收入realproperty不动产realrateofinterest实际利率real-timeinformationsystem实时信息系统real-timeprocessing实时处理realty不动产realvalue实际价值realwage实际工资rearrangementofdebt重新安排债务reasonablenesscheck合理性抽查,合理性校验reasonablevalue合理价值reassessment重估价rebate回扣,退税rebatecard回扣信用卡rebudgeting重编预算recapitalization重组资本recaptureclause收回权益条款recaptureofearnings超额收益的归国有receipt收入,现金收入;收据receivables应收款项receivablesfinancing应收款项融通资金receivablesturnover应收帐款周转率receiver收款人,破产企业财产接管人receivershipaccounting破产清算责任会计receivingorder接管指令receivingreport收货报告单,收货单recession衰退reciprocalaccount相互往来帐户reciprocalallocationmethod相互分配法,相互分摊法reciprocalbuying互购,互买reciprocalholdings相互控股reciprocaltariff互惠关税reciprocaltrade互惠贸易reclassify再分类recognitioncriteria确认标准recognitionofexpense费用确认recognitionofrevenue营ll{收入确认recognitionprinciple确认原贝Urecognitionrule确认规则reconciliation调节reconciliationstatement调节表reconciliationworkingsheet调整工作底稿recontract重订合同record记录recorddate列册日期recordingmedium记帐媒介recordsprotection记录保护recordsretrntion记录保存recoup补偿recourse追索权recoverableamount可收回金额recoverablecost可回收成本recovery复苏,回收recoveryvalue回收价值recurringaudit经常性审计recurringcosts经常性成本redbalance赤字余额redclauseletterofcredit红条款信用证redeemablebond可赎回债券redeemablepreferredstock可赎回优先股redemption赎[il偿还redemptionfund偿债基金redemptionperiod赎回期,偿还期redemptionpremium赎回溢价redemptionprice赎回价格,兑回价格redemptionyield兑回收益率,兑现收益率redevelopment再开发redflag红色信号red-herringprospectus红色招股说明书redrisk赤字,亏损red-inkentry红字分录rediscount转贴现,再贴现rediscountrate转贴现率,再贴现率redistributedcost再分配成本redistributionofincome收入再分配redistributionofwealth财富再分配reducing-balancemethod余额递减折旧法reductionofcapital缩减资本,减资redundancypayment解雇津贴reexport再出口,转口referee公断人,后备付款人reference资信证明信,资信证明材料;索引,查帐索引referencebook资信手册refinancing重筹资本reflation通货复帐reform改革reformationofeconomicsystem经济制度改革refugeecapital逃亡资本refund退款,退税;兑换证券,调换证券refundingbond调换债券regionalcpafirms地区性会计事务所regionaleconomicintegration地区经济一体化regionalnetwork地区网络regionalstockexchange地区性股票交易所regionaltradingarrangements地区贸易安排register登记薄,寄存器registeredauditor注册审计师registeredbond记名债券registeredbookkeeper注册薄记师registeredbusinessprogrammer注册企业程序师registeredcapital注册资本registeredstock记名股票registeredtrademark注册商标registerofdirectorsandsecretaries公司董事和秘书登记薄registerofmembers股东登记薄registeroftransfer转让登记薄registrar注册管理机构,注册管理官员registrarinbankruptcy破产注册管理局registrarofcompany公司注册管理局registration登记,注册registrationstatement申请上市注册报表regressionanalysis回归分析regressioncoefficient回归系数regressivetax递减税,累退税regularaudit常规审计regulardividend正常股利regularincome固定收入固定收益regularrate正常工资率,常规利率regulartax正税regulation条例,规章regulationofcorporatefinancialreporting公司会计报表条例,公司会计报表规章regulationS-T规章,申请上市电子注册会计报表规章regulationS-X规章,申请上市注册会计报表内容和格式规章regulatorytax节制税rehabilitationcost修复成本rehypothecate再抵押reimbursableexpenditure可补偿支出reimbursement偿付reimbursingbank偿付银行reinsurance分保,再保险reinvestment再投资reinvestmentprivilege再投资特权reinvestmentrate再投资率reinvestmentrisk再投资风险relatedcompany联营公司relatedcost关联成本relatedfund关联基金relatedpartytransaction关联人士交易,内幕交易relativecostadvantage相对成本优势relativefixedcost相对固定成本relativepriority相对优先求偿权relativerisk相关风险relativesalesvaluemethod相对销售价值法relativevolatility相对变动性release放弃权益,解除抵押relevance相关性relevanceprinciple相关性原则relevantcost相关成本relevantrange相关范围reliability可靠性,可靠程度reliabilityprinciple可靠性原则relianceoninternalcontrol对内部控制制度的信赖程度relief救济,剔除,减免remittance汇付,汇款remittee收款人remitter汇款人remittingbank托收银行汇款银行remortgage转抵押,再抵押remoteterminal远程终端机removalcost拆迁成本remuneration报酬renegotiation重议价renewal更新,展期rent租用租金rentalexpense租赁费用rentalincome租赁收益rent-purchase租购reordercost订货成本,再订货成本reorderpoint订货点,再订货点reorderquantity订货量reorganization公司改组,公司重组reorganizationbond公司改组债券reorganizationplan公司改组计划公司重组计划repairsandmaintenance维修费repatriationrestriction汇出利润限制repayment偿还,偿付repeatingaudit重复性审计repeatingdecision重复性决策replacementcost重置成本replacementcostaccounting重置成本会计replacementcostinsurance重置成本保险replacementvalue重置价值repledge转押r叩levin归还产权repo再回购协议report年度报告,审计报告reportform报告式reportingcurrency报告货币reportingobjectives报告目标reportingperiod报告期reportingpolicies报告政策reportingpostulate报告假设reportingstandardforaudit审计报告准则repossession已售商品收回representation情况申诉情况说明representationandwarranties情况申诉和保证representativefirm代表性企业representativesample代表性样本repressedinflation抑止性通货膨胀reproductioncost再生产成本reprivatization发还私营repudiation拒付债务repurchaseagreement再购回协议repurchasedstock购回股份requestforproposal请求投标招标requireddepositbalance规定存款余额requiredrateofreturn期望收益率requisition请购单,领料单resale车专售resaleprice转售价格resalevalue转售价值reschedulingofdebt债务重议rescission解约researchanddevelopment研究和开发researchanddevelopmentcost研究和开发成本researchintensive研究密集researchlibrariesinformationnetwork研究性图书信息网络reservation权益保留reserve准备,准备金,公积金reserveaccounting公积金会计reservecurrency储备货币reserveforaccidents意外事故准备金reservefordepreciation折旧准备reservefund准备金,公积金residualasset剩余资产residualclaim剩余索赔权residualcost剩余成本residualequity剩余股权residualequitytheory剩余产权论residualincome剩余收益额residualtheoryofdividend剩余股利理论residualvalue剩余价值resolution决议resource资源,资财resourceallocation资源分配resourcebudget资源预算resource-orientedproduction面向资源生产resourcesconservation资源保护resourcesharing资源分享respondentia船货抵押借款responsibilityaccounting贡任会计responsibilitybudget责任预算responsibilitycenter责任中心responsibilitycosting责任成本计算法restatementoffinancialstatement重编财务报表,重编会计报表restitution赔偿,偿还restraintoftrade贸易约束restrictedcash限定用途现金restrictedfund限定用途基金restrictedretainedearning限定用途留存收益restrictedsecurity限制公开发行的证券restrictivecovenant限制性条款restrictiveendorsement限定背书restrictivepolicy限制性政策restructuringofdebt债务重定,债务调整resultsfromoperation经营成果retailaccounting零售会计retailaudit零售审计retailcost零售成本retailmethod零售盘存法retailprice零售价retailpriceindex零售价格指数retainedearnings留存收益,留存盈余retainedearningspolicy留存盈余政策,留存收益政策retainedearningsstatement留存盈余表,留存收益表retainedearningstonetworthratio留存收益对资本净值比率retainedincome留存收益retainedprofit留存利润retentionmoney扣留款项,保留款项;留存资金retentionratio留存比率retirement退役,报废;退股,还本;退休retirementbenefit退休金retirementfund资产重置基金;退休金基金retirementofbond债券偿兑retirementofstock股票退股retirementplan退休计划退休办法retirementpolicy退休政策retrenchement紧缩开支retrieval检索retroactiveadjustment追溯调整retroactivepay追补工资。