returnontotalasset资本总额收益率returnonstockholders’equity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R&Dcompany研究和发展专业公司R&Dcost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rateanticipationswap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外贸依存率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适销,畅销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营业收入确认recognitionprinciple确认原则recognitionrule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赎回,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