returnontotalasset資本總額收益率returnonstockholders’equity股東產(chǎn)權收益率returnoncommonstockequity普通股產(chǎn)權收益率returnonsales銷售收益率receivablesturnover應收帳款周轉率returnoninvestment投資收益率returninequity產(chǎn)權收益率racialdiscrimination種族歧視racketeering敲詐，詐騙radicalschoolofaccountingtheory激進學派會計理論radicalunionism激進工會主義raid掠奪股權，盜用，挪用raiderfirm掠奪性企業(yè)raisedcheck涂改支票raisingfunds籌措資金rake-off受賄R&Dcompany研究和開展專業(yè)公司R&Dcost研究和開展本錢random隨機randomaccess隨機存取randomaccessmemory隨機存取存儲器randomsampling隨機抽樣法randomvariance隨機變量randomwalktheory隨機漫步理論range全距，幅距rank登記，順序rankingofprojects投資工程排列順序rapidamortization快速攤銷ratablevalue應稅價值rate比率rateanticipations""利率預期掉換ratecutting費率削減ratefixing費率核定rateofdiscount貼現(xiàn)率，折現(xiàn)率rateofdividend股利率rateofinterest利率rateofreturnoninvestment投資收益率rateofreturnonsales銷售收益率rateofreturnonequity產(chǎn)權收益率rateperannum年率rateperdiem日率ratepermensem月率rateregulation費率管制raterisk匯率風險，利率風險rates地方稅ratesrelief地方稅減免ratessupportgrant地方稅補助撥款ratevariance工資率差異ratification認可，批準rating評定信用等級ratingagency信用等級評定機構ratio比率ratioanalysis比率分析ratioanalysismethod比率分析法ratiochart比率圖表ratiocovenant比率保證條款ratioestimation比率推算法rationalizedproduction合理化生產(chǎn)ratioofcurrentassettocurrentliability流動資產(chǎn)對流動負債比率ratioofcurrentassettototalasset流動資產(chǎn)對資產(chǎn)總額比率ratioofcurrentliabilitytototalliability流動負債對負債總額比率ratioofdependenceonforeigntrade外貿(mào)依存率ratiooffixedassettocapital固定資產(chǎn)對資本比率ratiooffixedtototalassets固定資產(chǎn)對總資產(chǎn)比率ratioofinventorytonetsales存貨對銷售凈額比率ratioofnetincometonetsales凈收益對銷售凈額比率ratioofnetincometoequity凈收益對資本凈值比率ratioofquickassettocurrentliability速動資產(chǎn)對流動負債比率ratioofreceivabletonetsales應收帳款對銷售凈額比率ratioofsalestocost銷售本錢率ratiooftotalliabilitytoequity負債總額對資本凈值比率rawdata原始數(shù)據(jù)rawmaterialinventory原材料存貨r_base個人電子計算機數(shù)據(jù)庫管理程序reacquiredbond購回債券reacquiredstock購回股票read閱讀reader閱讀器readjustablebond可調整利率債券readjustingentry帳務重新調整分錄read-writememory讀寫存儲器readycash現(xiàn)金，現(xiàn)款readysale適銷，暢銷readyshipment即期裝運Reaganomics里根經(jīng)濟學real實物的，實際的，不動產(chǎn)的，房地產(chǎn)的realaccount實帳戶realcapital實物資本realcost實物本錢，實際本錢realestate房地產(chǎn)，不動產(chǎn)realestateagent不動產(chǎn)經(jīng)紀人realestateincome不動產(chǎn)收益realestateinvestment不動產(chǎn)投資realestateinvestmenttrust不動產(chǎn)投資信托公司realestateloan不動產(chǎn)貸款realestatemarket不動產(chǎn)市場realestatemortgage不動產(chǎn)抵押realestatemortgagebond不動產(chǎn)抵押債券realestateportfolio不動產(chǎn)組合投資realestatetax不動產(chǎn)稅realgrossnationalproduct實際國民生產(chǎn)總值realincome實際收入，實際收益realinvestment實際投資realizability變現(xiàn)能力realizableasset可變現(xiàn)資產(chǎn)realizablevalue可變現(xiàn)價值realizablevalueaccounting變現(xiàn)價值會計realization實現(xiàn)，變現(xiàn)realizationandliquidationaccount變現(xiàn)清算帳戶realizationandliquidationstatement資產(chǎn)清算表realizationconvention實現(xiàn)常規(guī)realizationprinciple實現(xiàn)原則realizedgainorloss已實現(xiàn)損益realizedvalue變現(xiàn)價值realnationalincome實際國民收入realpersonaldisposableincome個人可支配的實際收入realproperty不動產(chǎn)realrateofinterest實際利率real-timeinformationsystem實時信息系統(tǒng)real-timeprocessing實時處理realty不動產(chǎn)realvalue實際價值realwage實際工資rearrangementofdebt重新安排債務reasonablenesscheck合理性抽查，合理性校驗reasonablevalue合理價值reassessment重估價rebate回扣，退稅rebatecard回扣信用卡rebudgeting重編預算recapitalization重組資本recaptureclause收回權益條款recaptureofearnings超額收益的歸國有receipt收入，現(xiàn)金收入；收據(jù)receivables應收款項receivablesfinancing應收款項融通資金receivablesturnover應收帳款周轉率receiver收款人，破產(chǎn)企業(yè)財產(chǎn)接管人receivershipaccounting破產(chǎn)清算責任會計receivingorder接管指令receivingreport收貨報告單，收貨單recession衰退reciprocalaccount相互往來帳戶reciprocalallocationmethod相互分配法，相互分攤法reciprocalbuying互購，互買reciprocalholdings相互控股reciprocaltariff互惠關稅reciprocaltrade互惠貿(mào)易reclassify再分類recognitioncriteria確認標準recognitionofexpense費用確認recognitionofrevenue營業(yè)收入確認recognitionprinciple確認原則recognitionrule確認規(guī)則reconciliation調節(jié)reconciliationstatement調節(jié)表reconciliationworkingsheet調整工作底稿recontract重訂合同record記錄recorddate列冊日期recordingmedium記帳媒介recordsprotection記錄保護recordsretrntion記錄保存recoup補償recourse追索權recoverableamount可收回金額recoverablecost可回收本錢recovery復蘇，回收recoveryvalue回收價值recurringaudit經(jīng)常性審計recurringcosts經(jīng)常性本錢redbalance赤字余額redclauseletterofcredit紅條款信用證redeemablebond可贖回債券redeemablepreferredstock可贖回優(yōu)先股redemption贖回，歸還redemptionfund償債基金redemptionperiod贖回期，歸還期redemptionpremium贖回溢價redemptionprice贖回價格，兌回價格redemptionyield兌回收益率，兌現(xiàn)收益率redevelopment再開發(fā)redflag紅色信號red-herringprospectus紅色招股說明書redrisk赤字，虧損red-inkentry紅字分錄rediscount轉貼現(xiàn)，再貼現(xiàn)rediscountrate轉貼現(xiàn)率，再貼現(xiàn)率redistributedcost再分配本錢redistributionofincome收入再分配redistributionofwealth財富再分配reducing-balancemethod余額遞減折舊法reductionofcapital縮減資本，減資redundancypayment解雇津貼reexport再出口，轉口referee公斷人，后備付款人reference資信證明信，資信證明材料；索引，查帳索引referencebook資信手冊refinancing重籌資本reflation通貨復帳reform改革reformationofeconomicsystem經(jīng)濟制度改革refugeecapital逃亡資本refund退款，退稅；兌換證券，調換證券refundingbond調換債券regionalcpafirms地區(qū)性會計事務所regionaleconomicintegration地區(qū)經(jīng)濟一體化regionalnetwork地區(qū)網(wǎng)絡regionalstockexchange地區(qū)性股票交易所regionaltradingarrangements地區(qū)貿(mào)易安排register登記薄，存放器registeredauditor注冊審計師registeredbond記名債券registeredbookkeeper注冊薄記師registeredbusinessprogrammer注冊企業(yè)程序師registeredcapital注冊資本registeredstock記名股票registeredtrademark注冊商標registerofdirectorsandsecretaries公司董事和秘書登記薄registerofmembers股東登記薄registeroftransfer轉讓登記薄registrar注冊管理機構，注冊管理官員registrarinbankruptcy破產(chǎn)注冊管理局registrarofcompany公司注冊管理局registration登記，注冊registrationstatement申請上市注冊報表regressionanalysis回歸分析regressioncoefficient回歸系數(shù)regressivetax遞減稅，累退稅regularaudit常規(guī)審計regulardividend正常股利regularincome固定收入，固定收益regularrate正常工資率，常規(guī)利率regulartax正稅regulation條例，規(guī)章regulationofcorporatefinancialreporting公司會計報表條例，公司會計報表規(guī)章regulationS-T規(guī)章，申請上市電子注冊會計報表規(guī)章regulationS-X規(guī)章，申請上市注冊會計報表內容和格式規(guī)章regulatorytax節(jié)制稅rehabilitationcost修復本錢rehypothecate再抵押reimbursableexpenditure可補償支出reimbursement償付reimbursingbank償付銀行reinsurance分保，再保險reinvestment再投資reinvestmentprivilege再投資特權reinvestmentrate再投資率reinvestmentrisk再投資風險relatedcompany聯(lián)營公司relatedcost關聯(lián)本錢relatedfund關聯(lián)基金relatedpartytransaction關聯(lián)人士交易，內幕交易relativecostadvantage相對本錢優(yōu)勢relativefixedcost相對固定本錢relativepriority相對優(yōu)先求償權relativerisk相關風險relativesalesvaluemethod相對銷售價值法relativevolatility相對變動性release放棄權益，解除抵押relevance相關性relevanceprinciple相關性原則relevantcost相關本錢relevantrange相關范圍reliability可靠性，可靠程度reliabilityprinciple可靠性原則relianceoninternalcontrol對內部控制制度的信賴程度relief救濟，剔除，減免remittance匯付，匯款remittee收款人remitter匯款人remittingbank托收銀行，匯款銀行remortgage轉抵押，再抵押remoteterminal遠程終端機removalcost拆遷本錢remuneration報酬renegotiation重議價renewal更新，展期rent租用，租金rentalexpense租賃費用rentalincome租賃收益rent-purchase租購reordercost訂貨本錢，再訂貨本錢reorderpoint訂貨點，再訂貨點reorderquantity訂貨量reorganization公司改組，公司重組reorganizationbond公司改組債券reorganizationplan公司改組方案，公司重組方案repairsandmaintenance維修費repatriationrestriction匯出利潤限制repayment歸還，償付repeatingaudit重復性審計repeatingdecision重復性決策replacementcost重置本錢replacementcostaccounting重置本錢會計replacementcostinsurance重置本錢保險replacementvalue重置價值repledge轉押replevin歸還產(chǎn)權repo再回購協(xié)議report年度報告，審計報告reportform報告式reportingcurrency報告貨幣reportingobjectives報告目標reportingperiod報告期reportingpolicies報告政策reportingpostulate報告假設reportingstandardforaudit審計報告準則repossession已售商品收回representation情況申訴，情況說明representationandwarranties情況申訴和保證representativefirm代表性企業(yè)representativesample代表性樣本repressedinflation抑止性通貨膨脹reproductioncost再生產(chǎn)本錢reprivatization發(fā)還私營repudiation拒付債務repurchaseagreement再購回協(xié)議repurchasedstock購回股份requestforproposal請求投標，招標requireddepositbalance規(guī)定存款余額requiredrateofreturn期望收益率requisition請購單，領料單resale轉售resaleprice轉售價格resalevalue轉售價值reschedulingofdebt債務重議rescission解約researchanddevelopment研究和開發(fā)researchanddevelopmentcost研究和開發(fā)本錢researchintensive研究密集researchlibrariesinformationnetwork研究性圖書信息網(wǎng)絡reservation權益保存reserve準備，準備金,公積金reserveaccounting公積金會計reservecurrency儲藏貨幣reserveforaccidents意外事故準備金reservefordepreciation折舊準備reservefund準備金，公積金residualasset剩余資產(chǎn)residualclaim剩余索賠權residualcost剩余本錢residualequity剩余股權residualequitytheory剩余產(chǎn)權論residualincome剩余收益額residualtheoryofdividend剩余股利理論residualvalue剩余價值resolution決議resource資源，資財resourceallocation資源分配resourcebudget資源預算resource-orientedproduction面向資源生產(chǎn)resourcesconservation資源保護resourcesharing資源分享respondentia船貨抵押借款responsibilityaccounting責任會計responsibilitybudget責任預算responsibilitycenter責任中心responsibilitycosting責任本錢計算法restatementoffinancialstatement重編財務報表，重編會計報表restitution賠償，歸還restraintoftrade貿(mào)易約束restrictedcash限定用途現(xiàn)金restrictedfund限定用途基金restrictedretainedearning限定用途留存收益restrictedsecurity限制公開發(fā)行的證券restrictivecovenant限制性條款restrictiveendorsement限定背書restrictivepolicy限制性政策restructuringofdebt債務重定，債務調整resultsfromoperation經(jīng)營成果retailaccounting零售會計retailaudit零售審計retailcost零售本錢retailmethod零售盤存法retailprice零售價retailpriceindex零售價格指數(shù)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留存收益對資本凈值比率retainedincome留存收益retainedprofit留存利潤retentionmoney扣留款項，保存款項;留存資金retentionratio留存比率retirement退役，報廢；退股，還本；退休retirementbenefit退休金retirementfund資產(chǎn)重置基金；退休金基金retirementofbond債券償兌retirementofstock股票退股retirementplan退休方案，退休方法retirementpolicy退休政策retrenchement緊縮開支retrieval檢索retroactiveadjustment追溯調整retroactivepay追補工資return報酬，收益；納稅申報表，稅單returnedcheck退回支票returnedgoods退回貨物returnedofcapital資本退回，資本收回returnonassets資產(chǎn)收益率returnoncapital資本收益，資本收益率，投資收益率returnoncommonequity普通股產(chǎn)權資本收益率returnonequity產(chǎn)權資本收益率returnoninvestment投資報酬率，投資收益率returnonsales銷售收益率returnontotalassets資產(chǎn)總額收益率revalorizationofcurrency幣值重定revaluation重估價revaluationofassets資產(chǎn)重估價revaluationofcurrency幣值重估revaluationreserve重估價準備金revaluationsurplus重估價盈余revenue收入，營業(yè)收入；歲入，稅收revenueaccount營業(yè)收入帳戶，歲入帳戶revenueandexpenseaccount收入和費用匯總帳戶revenueanticipationnote待付稅款票據(jù)revenuebond收益擔保債券revenuecenter收入中心revenue-costgraph收入本錢圖表revenueexpenditure營業(yè)支出revenue-expenseview收入－費用觀念revenuerecognition收入確認，營業(yè)收入確認revenuerecognitionprinciple收入確認原則revenuereserve營業(yè)公積金reversalcostmethod倒軋本錢法reversedumping反向傾銷reverseentry轉回分錄reverseincometax反向所得稅reverseleverage反向杠桿作用reversesplitup并股reverseyieldgap反向收益率差距review檢查，復核revocablecredit可撤銷貸款revocableletterofcredit可撤銷信用證revocabletrust可撤銷信托revolvingchargeaccount循環(huán)賒帳帳戶revolvingcredit循環(huán)信貸，循環(huán)貸款revolvingcreditagreement循環(huán)信貸協(xié)議revolvingfund周轉金revolvingletterofcredit循環(huán)信用證reward獎金，報酬right權利，認股權，購股權rightofabsolutepriority絕對優(yōu)先求償權rightofaction起訴權，訴訟權rightofexecution執(zhí)行權rightoffirstrefusal第一拒絕權rightoflien留置權rightofoffset抵消權rightofrecourse追索權rightofredemption贖回權rightofsubrogation取代債權，取代追索權rightofway地役權rightsissue附權發(fā)行rig