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1、return on total asset资本总额收益率return on stockholders9 equity 股东产权收益率return on common stock equity 普通股产权收益率return on sales销售收益率receivables turnover应收帐款周转率return on investment 投资收益率return in equity产权收益率racial discrimination 种族歧视racketeering 敲诈，诈骗radical school of accounting theory 激进学派会计理论radical unioni
2、sm激进工会主义raid掠夺股权，盗用，挪用raider firm掠夺性企业raised check涂改支票raising funds筹措资金rake-off 受贿R&D company研究和发展专业公司R&D cost研究和发展成本random随机random access随机存取random access memory随机存取存储器random sampling随机抽样法random variance 随机变量random walk theory随机漫步理论range全距，幅距rank登记，顺序ranking of projects投资项目排列顺序rapid amortization 快速
3、摊销ratable value应税价值rate比率rate anticipation sw叩利率预期掉换rate cutting费率削减rate fixing费率核定rate of discount贴现率，折现率rate of dividend 股利率rate of interest 利率rate of return on investment 投资收益率rate of return on sales 销售收益率rate of return on equity 产权收益率rate per annum 年率rate per diem 日率rate per mensem 月 率rate regul
4、ation 费率管制rate risk汇率风险，利率风险return报酬，收益；纳税申报表，税单returned check 退回支票returned goods 退回货物returned of capital资本退回，资本收回return on assets资产收益率return on capital资本收益，资本收益率，投资收益率return on common equity普通股产权资本收益率return on equity产权资本收益率return on investment投资报酬率，投资收益率return on sales销售收益率return on total assets资产总
5、额收益率revalorization of currency 币值重定revaluation 重估价revaluation of assets 资产重估价revaluation of currency 币值重估revaluation reserve重估价准备金revaluation surplus 重估价盈余revenue收入，营业收入；岁入，税收revenue account营业收入帐户,岁入帐户revenue and expense account收入和费用汇总帐户revenue anticipation note 待付税款票据revenue bond收益担保债券revenue cente
6、r 收入中心revenue-cost graph收入成本图表revenue expenditure 营业支出revenue-expense view 收入一费用观念revenue recognition收入确认，营业收入确认revenue recognition principle 收入确 认原则revenue reserve营业公积金reversal cost method 倒轧成本法reverse dumping 反 向倾销reverse entry 转 回分录reverse income tax 反向所得税reverse leverage反向杠杆作用reverse splitup 并股r
7、everse yield gap反向收益率差距review检查，复核revocable credit可撤销贷款revocable letter of credit 可撤俏信用证revocable trust可撤销信托revolving charge account 循环赊帐帐户revolving credit循环信贷，循环贷款revolving credit agreement 循环信贷协议revolving fund 周转金revolving letter of credit 循环信用证reward奖金,报酬right权利，认股权，购股权right of absolute priority
8、绝对优先求偿权right of action起诉权，诉讼权right of execution 执行权right of first refusal 第一拒绝权right of lien 留置权right of offset 抵消权right of recourse 追索权right of redemption 赎回权right of subrogation取代债权，取代追索权right of way 地役权rights issue附权发行rights letter购股权证书rights on附权，附认购新股权rights out 除权rigid price僵硬价格ring操纵市场集团risk风
9、险risk-adjusted discount factor 险调整折现系数 risk-adjusted rate of return 风险调整收益率 risk analysis风险分析risk and return relationship 风险和收益地关系 risk averter风险厌恶者risk capital 风险本risk consulting 风险咨询risk diversification 风险分散risk exposure风险暴露程度risk index风险指数riskless portfolio无风险证券组合投资riskless rate of return无风险投资收益率
10、risk lover风险爱好投资人risk management 风险管理risk manager风险经理risk premium风险报酬，风险溢酬risk-return analysis风险收益分析risk-return frontier 风险收益边界risk-return tradc-off 风险收益抉择rock bottom price 最低价rocks财务窘迫rolling budget 滚动预算rollover 转期rotation of auditor 审计师轮换rotation of capital资本循环，资本周转rotation of directors 公司董事轮换roun
11、d lot整批数量，整批round off去掉尾数，四舍五入round sum 整数round transaction 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royalty payment专利权转让使用费，技术转让提出费rubber check空头支票rule规则，实施细则，运算法则rule off划线结传rule of seventy-eight 78规则,贷款利息计算公式rule of seventy-two72规则，投资本利和金额计算公式rules of thumb约略估计方法run挤兑runaway infla
12、tion急骤上涨的通货膨胀running ccount未结清帐户，赊帐帐户running cost运转成本running credit 周转信贷running expense 日常费用running form 流水式running in ventory 永续盘存running margin 经营利差running yield本期收益率Rutgers accounting web新泽西州立大学会计互联网rates地方,税rates relief地方税减免rates support grant地方税补助拨款rate variance工资率差异ratification认可,批准rating评定信用等
13、级rating agency信用等级评定机构ratio比率ratio analysis 比率分析ratio analysis method 比率分析法ratio chart比率图表ratio covenant比率保证条款ratio estimation比率推算法rationalized production 合理化生产ratio of current asset to current liability 流动资产对流动负债比率ratio of current asset to total asset流动资产对资产总额比率ratio of current liability to total l
14、iability 流动负债对负债总额比率ratio of dependence on foreigntrade 夕卜贸依存率ratio of fixed asset to capital固定资产对资本比率ratio of fixed to total assets固定资产对总资产比率ratio of inventory to net sales存货对销售净额比率ratio of net income to net sales净收益对销售净额比率ratio of net income to equity净收益对资本净值比率ratio of quick asset to current liabi
15、lity 速动资产对流动负债比率ratio of receivable to net sales应收帐款对销售净额比率ratio of sales to cost 销售成本率ratio of total liability to equity负债总额对资本净值比率raw data原始数据raw material inventory 原材料存货r_base个人电子计算机数据库管理程序reacquired bond 购回债券reacquired stock 购回股票read阅读reader阅读器readjustable bond可调整利率债券readjusting entry帐务重新调整分录rea
16、d-write memory 读写存储器ready cash现金,现款ready sale适俏，畅俏ready shipment 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real account 实帐户real capital实物资本real cost实物成本，实际成本real estate房地产, 不动产real estate agent不动产经纪人real estate income 不动产收益real estate investment 不动产投资real estate investment trust不动产投资信托公司real estate l
17、oan不动产贷款real estate market 不动产市场real estate mortgage 不动产抵押real estate mortgage bond 不动产抵押债券real estate portfolio不动产组合投资real estate tax 不动产税real gross national product实际国民生产总值real income实际收入，实际收益real investment 实际投资realizability 变现能力realizable asset可变现资产realizable value可变现价值realizable value accountin
18、g 变现价值会计realization实现，变现realization and liquidation account 变现清算帐户realization and liquidation statement 资产清算表realization convention 实现常规realization principle 实现原则realized gain or loss 已实现损益realized value 变现价值real national income实际国民收入real personal disposable income个人可支配的实际收入real property 不动产real rat
19、e of interest 实际利率real-time information system 实时信息系统real-time processing 实时处理realty不动产real value实际价值real wage实际工资rearrangement of debt 重新安排债务reasonableness check合理性抽查，合理性校验reasonable value 合理价值reassessment 重估价rebate回扣，退税rebate card回扣信用卡rebudgeting重编预算recapitalization 重组资本recapture clause收回权益条款recap
20、ture of earnings超额收益的归国有receipt收入，现金收入；收据receivables应收款项receivables financing应收款项融通资金receivables turnover应收帐款周转率receiver收款人，破产企业财产接管人receivership accounting 破产清算责任会计receiving order 接管指令receiving report收货报告单，收货单recession 衰退reciprocal account相互往来帐户reciprocal allocation method相互分配法，相互分摊法reciprocal buyi
21、ng 互购，互买reciprocal holdings 相互控股reciprocal tariff 互惠关税reciprocal trade 互惠贸易reclassify 再分类recognition criteria 确认标准recognition of expense 费用确认recognition of revenue 营ll收入确认recognition principle 确认原贝Urecognition rule 确认规则reconciliation 调节reconciliation statement 调节表reconciliation working sheet 调整工作底稿r
22、econtract重订合同record记录record date列册日期recording medium 记帐媒介records protection 记录保护records retrntion 记录保存recoup补偿recourse追索权recoverable amount 可收回金额recoverable cost可回收成本recovery复苏，回收recovery value 回收价值recurring audit经常性审计recurring costs经常性成本red balance赤字余额red clause letter of credit 红条款信用证redeemable bo
23、nd可赎回债券redeemable preferred stock 可赎回优先股redemption 赎il,偿还redemption fund 偿债基金redemption period赎回期，偿还期redemption premium 赎回溢价redemption price赎回价格，兑回价格redemption yield兑回收益率，兑现收益率redevelopment 再开发red flag红色信号red-herring prospectus红色招股说明书red risk赤字，亏损red-ink entry红字分录rediscount转贴现，再贴现rediscount rate转贴现率
24、，再贴现率redistributed cost 再分配成本redistribution of income 收入再分配redistribution of wealth 财富再分配reducing-balance method 余额递减折旧法reduction of capital 缩减资本，减资redundancy payment 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reference book 资信手册refinancing重筹资本reflation通货复帐reform改革reformation of
25、 economic system 经济制度改革refugee capital 逃亡资本refund退款，退税；兑换证券，调换证券refunding bond 调换债券regional cpa firms地区性会计事务所regional economic integration 地区经济一体化regional network 地区网络regional stock exchange地区性股票交易所regional trading arrangements 地区贸易安排register登记薄，寄存器registered auditor 注册审计师registered bond 记名债券registe
26、red bookkeeper 注册薄记师registered business programmer 注册企业程序师registered capital 注册资本registered stock 记名股票registered trademark 注册商标register of directors and secretaries 公司董事和秘书登记薄register of members 股东登记薄register of transfer 转让 登记薄registrar注册管理机构，注册管理官员registrar in bankruptcy破产注册管理局registrar of company
27、公司注册管理局registration 登记，注册registration statement申请上市注册报表regression analysis 回 归分析regression coefficient 回归系数regressive tax递减税，累退税regular audit常规审计regular dividend 正常股利regular income固定收入,固定收益regular rate正常工资率，常规利率regular tax 正税regulation条例，规章regulation of corporate financial reporting公司会计报表条例，公司会计报表规章
28、regulation S-T规章，申请上市电子注册会计报表规章regulation S-X规章，申请上市注册会计报表内容和格式规章regulatory tax 节制税rehabilitation cost 修复成本rehypothecate 再抵押reimbursable expenditure 可补偿支出reimbursement 偿付reimbursing bank 偿付银行reinsurance分保，再保险reinvestment 再投资reinvestment privilege 再投资特权reinvestment rate 再投资率reinvestment risk 再投资风险rel
29、ated company 联营公司related cost关联成本related fund关联基金related party transaction关联人士交易，内幕交易relative cost advantage 相对成本优势relative fixed cost相对固定成本relative priority相对优先求偿权relative risk相关风险relative sales value method 相对销售价值法relative volatility 相对变动性release放弃权益，解除抵押relevance相关性relevance principle 相关性原则releva
30、nt cost相关成本relevant range 相关范围reliability可靠性，可靠程度reliability principle 可靠性原则reliance on internal control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remitting bank托收银行,汇款银行remortgage转抵押，再抵押remote terminal远程终端机removal cost拆迁成本remuneration 报酬renegotiation 重议价renewal更新，展期rent租用,租金rent
31、al expense 租赁费用rental income租赁收益rent-purchase 租购reorder cost订货成本，再订货成本reorder point订货点，再订货点reorder quantity 订货量reorganization公司改组，公司重组reorganization bond公司改组债券reorganization plan公司改组计划,公司重组计划repairs and maintenance 维修费repatriation restriction 汇出利润限制repayment偿还，偿 付repeating audit重复性审计repeating decisi
32、on 重复性决策replacement cost 重置成本replacement cost accounting 重置成本会计replacement cost insurance 重置成本保险replacement value 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report form 报告式reporting currency 报告货币reporting objectives 报告目标reporting period 报告期reporting policies 报告政策reporting postulate 报告假设repor
33、ting standard for audit 审计报告准则 repossession已售商品收回representation情况申诉,情况说明representation and warranties 情况申诉和保证representative firm 代表性企业representative sample 代表性样本repressed inflation抑止性通货膨胀reproduction cost 再生产成本reprivatization 发还私营repudiation拒付债务repurchase agreement 再购回协议repurchased stock 购回股份request
34、 for proposal 请求投标, 招标required deposit balance 规定存款余额required rate of return 期望收益率requisition请购单，领料单resale车专售resale price转售价格resale value转售价值rescheduling of debt 债务重议rescission 解约research and development 研究和开发research and development cost 研究和开发成本research intensive 研究密集research libraries information
35、network 研究性图书信息网络reservation权益保留reserve准备，准备金，公积金reserve accounting 公积金会计reserve currency 储备货币reserve for accidents意外事故准备金reserve for depreciation 折 旧准 备reserve fund准备金，公积金residual asset 剩余资产residual claim剩余索赔权residual cost剩余成本residual equity 剩余股权residual equity theory 剩余产权论residual income剩余收益额resid
36、ual theory of dividend 剩余股利理论residual value 剩余价值resolution 决议resource资源，资财resource allocation 资源分配resource budget 资源预算resource-oriented production 面向资源生产resources conservation 资源保护resource sharing 资源分享respondentia船货抵押借款responsibility accounting 贡任会计responsibility budget 责任预算responsibility center 责任中
37、心responsibility costing 责任成本计算法restatement of financial statement重编财务报表，重编会计报表restitution赔偿，偿还restraint of trade 贸易约束restricted cash限定用途现金restricted fund限定用途基金restricted retained earning 限定用途留存收益restricted security限制公开发行的证券restrictive covenant 限制性条款restrictive endorsement 限定背书restrictive policy 限制性政
38、策restructuring of debt债务重定，债务调整results from operation 经营成果retail accounting 零售会计retail audit零售审计retail cost零售成本retail method零售盘存法retail price 零售价retail price index零售价格指数retained earnings留存收益，留存盈余retained earnings policy留存盈余政策，留存收益政策retained earnings statement留存盈余表，留存收益表retained earnings to net worth
39、 ratio留存收益对资本净值比率retained income 留存收益retained profit 留存利润retention money扣留款项，保留款项;留存资金retention ratio 留存比率retirement退役，报废；退股，还本；退休retirement benefit 退休金retirement fund资产重置基金；退休金基金retirement of bond 债券偿兑retirement of stock 股票退股retirement plan退休计划,退休办法retirement policy 退休政策retrenchement 紧缩开支retrieval 检索retroactive adjustment 追溯调整retroactive pay 追补工资