R_会计词典_温州集讯信息技术有限公司

1、R_

R&D

2、RA

RAE

RAFT　

raider[takeover]

raise

raise a loan　

raise capital　

raise foreign funds

rally

random sampling　

random variance

random walk hypothesis

random-walk theory

range

RAROC

rate

rate of change[ROC]

rate of depreciation

rate of discount

rate of exchange

rate of interest

rate of return pricing　

rate of turnover

rate per direct labor hour

rate per machine hour

rate per standard hour

rate per unit　

ratable value　

rating　

ratio

ratio covenant　

rationalization

raw material　

3、RE

reacquire stock

readjustment　

real　

real accounts　

real asset

real estate agent　

Real Estate Investment Trust[REIT]

real interest rate

real property　

real rate of interest

real rate of return

real terms

real terms accounting

real value

real wages

realizable account

realization

realization convention

realization principle

realized gain[profit]or loss

realized profit

Real-Time Gross Settlement System[RTGS System]

real-time information system

real-time processing

realty　

reasonable assurance　

rebate　

rebound

recapitalization

recapture of depreciation

receipt　

receipts and payments basis

receivable turnover ratio　

receivables turnover　

receiver

receiving order

receiving report　

recession

reciprocal

reciprocal allocation method

reciprocal costs

reciprocal holdings

recognition of expense

recognizance　

Recognized Professional Body[RPB]

recognized supervisory body

reconciliation of movements in shareholders’funds

reconciliation statement

record

record date

record protection

records retention

recourse

recover　

recoverable advance corporation tax

recoverable amount

recovery

rectification note　

recycling[funds]　

red chip

red herring

redeemable bond　

redeemable preference share

redeemable securities

redeemable share[stock]　

redemption

redemption date

redemption premium

redemption price

rediscount

redistributed cost

reducing-balance method[of depreciation]　

reduction

reduction of capital　

redundancy payment　

re-export

refer to drawer

reference date[rating valuation]　

refinance

refinancing

reflationary policy

refund

regional stock exchange　

register　

register of charges

register of debenture holders

register of directors and secretaries

register of directors’interests

register of interests in shares

register of members[share register]

registered auditor

registered bond　

registered book-keeper

registered capital　

registered company

Registered Investment Advisor[RIA]

registered office

registered owner

registered securities

registered trader

registrar of companies

registration　

registration fee

registration right　

registration statement

regulate

Regulated Investment Company[RIC]

Regulation FD[Rag FD]

Regulation S-X　

Regulation U　

regulator

regulatory body

Regulatory News Service[RNS]　

regulatory system

reinsurance

reinsurance premium

reinsurance treaty　

reinsurer

reinvestment　

reinvestment rate　

reinvestment risk　

REIT

related company

related parties

related party transaction

relative strength

release　

relevance

relevant accounts

relevant cost　

relevant income[relevant revenue]　

relevant information　

relief

reminder

remission

remittance overseas

re-mortgage

remuneration committee

remunerative rate

renewal　

renewal and reconstruction funds　

renewal expenses

renewal of a loan

renewal of contract of insurance　

renewal of equipment

renewal of registration

Renminbi Yuan[CNY]　

rent

rent charge

rent record

rent revenue/income　

rental

rental expenses

rental income　

rental property

rent-free

renunciation　

reorder cost　

reorder level　

reorder quantity　

reorganization　

re-organization

reorganization costs

reorganization of capital　

reorganization of share capital　

reorganization of state-owned enterprises　

reorganization plan　

repackaged perpetual debt　

repair

repairs and maintenance

repayment analysis　

repayment at advance

repayment at maturity

repayment capability　

repayment claim

repayment of debt

repayment of principal　

repeated borrower

repeated construction

repeated introduction of foreign equipment and technology　

replacement assets

replacement cost

replacement cost accounting

replacement cost approach

replacement cost method（of depreciation）

replacement current cost

replacement price

replacement reserves

replacement value

repledge　

replenishment of funds

repo security　

report

report form

Report on the Financial Market Review　

reporting accountants　

reporting currency

reporting form　

reporting mechanism

reporting partner

reporting standard for audit　

reporting system　

repossession　

representation and warranty

representative capacity

representative firm

representative member　

representative of a commodity dealer

representative office　

representative sample　

reproduction cost

reproduction of capital　

reproduction on an enlarged scale

Republic National Bank of New York　

repurchase

repurchase agreement[repo]　

repurchase of own debt　

repurchase price　

repurchase transaction

request　

required

required liquid capital

required rate of return

required reserves　

requirement

requisite voucher　

requisition

requisition for revenue stamps　

re-registration

resale

reschedule of payment　

rescheduling　

rescheduling loans

rescheduling of payment

rescue fund

research

Research and Development[R&D]　

research and development costs

research and development expenses

research and extension

Research and Planning Division[Stock Exchange of Hong Kong Limited]

research of investment feasibility

research on markets

research on state-owned property　

resell

reservation of title

reserve

reserve account

reserve assets　

reserve balance

reserve balance as a percentage of govern-ment expenditure

reserve capital　

reserve currency

reserve for accidents　

reserve for bad debt　

reserve for contingencies

reserve for depreciation

reserve for exchange loss

reserve ratio requirement

reserved　

reserved capital

reserved profit

reserved supplementary grant　

reserved surplus

reserves

Reserves Management Department（Hong Kong Monetary Authority）　

resettlement grant　

resident director

residential mortgage

residual

residual acceptor of foreign exchange

residual assets　

residual deficit

residual equity　

residual equity theory

residual income

residual interest

residual method

residual method of valuation

residual payment　

residual supplier of foreign exchange　

residual value　

residuary estate　

residue　

residue of expenditure

resistance line

resolution

resource

resource allocation　

resource allocation exercise[RAE]　

resource allocation exercise for recurrent expenditure　

resource utilization　

resources tax　

responsibility accounting

responsibility center

responsibility cost

responsibility for one’s own profits and losses　

responsibility system

responsible director

restatement[of financial statement]

restock

restricted appropriation

restricted cash

restricted funds

restricted license bank

restricted retained earnings

restricted stock

restricted tender　

restriction

restriction notice

restriction of credit　

restriction of import　

restrictive clause　

restrictive covenant　

restrictive endorsement

restructuring of debt

results from operation

retail

retail accounting

retail banking　

retail business

retail deposit　

retail deposit interest rate

retail interest rate

retail investor

retail method（of inventory）

retail price index[RPI]

retailer schemes　

retained

retained earnings　

retained earnings（accumulated deficit）

retained earnings policy

retained earnings statement　

retained earnings-unappropriated（or accumulated deficit）

retained funds　

retained income　

retained profit

retained surplus

retention money　

retention ratio

retirement

retirement fund

retirement income

retirement of assets

retirement of bonds　

retirement of stock

retirement relief

retirement system　

retrocessionaire　

return

return of capital

return on assets[ROA]　

return on capital[ROC]

return on capital employed[ROCE]　

return on capital gains　

return on equity[ROE]

return on investment[ROI]　

return on investment capital[ROIC]　

return on net assets[RONA]　

return on revenue[ROR]

return on sales[ROS]

return on total assets[ROTA]　

returns inwards book[sales returns book]

returns inwards[sales returns]　

returns on investments and servicing of finance

returns outwards

returns outwards book record

revalorization of currency

revaluation

revaluation account

revaluation method

revaluation of assets　

revaluation reserve account

revaluation surplus　

revenue

revenue anticipation note

revenue base　

revenue expenditure　

revenue function

revenue recognition

revenue recognition principle

revenue reserve　

revenue transaction

reverse premium

reverse takeover　

reversionary bonus　

reversionary interest

review　

revision variance（planning variance）

revive

revocable letter of credit[L/C]

revocation

revolving acceptance facility by tender　[RAFT]　

revolving bank facility

revolving credit

revolving fund　

reward　

4、RI

RIA

RIC　

right　

right of first refusal　

right of preemption

rights offering　

ring

ring fence

ring-fence

risk

risk adjusted discount rate　

risk adjusted return　

Risk Adjusted Return on Capital[RAROC]　

risk asset ratio

risk based capital requirement　

risk capital　

risk diversification　

risk free rate of return　

risk management　

risk-adjusted rate of return　

risk-based audit

risk-free asset　

risk-free rate of return

5、RN

RNS　

7、RP

RPB

RPI

8、RT

RTGS System

9、RU

rule　

Rule 144A

Rule of 18

Rule of 72

rule off

rules for registration of company

Rules Governing the Listing of Securities[Listing Rules][Stock Exchange of Hong Kong Limited]　

Rules of Professional Conduct

Rules of the Exchange[Stock Exchange of Hong Kong Limited]　

Rules on Interest Rates and Deposit Charges

runner　

running account

running cost　

running expenses

running-down of business

rural

rural credit cooperatives

Russell 2000Index　