财务英语英汉对照表 (R)
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- return on total asset资本总额收益率
- return on stockholders’ 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 unionism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快速摊销
- ratable value应税价值
- rate比率
- rate anticipation swap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 regulation费率管制
- rate risk汇率风险，利率风险
- 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 liability流动负债对负债总额比率
- ratio of dependence on foreigntrade外贸依存率
- 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 liability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
- read-write memory读写存储器
- ready cash现金，现款
- ready sale适销，畅销
- 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 loan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 accounting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 rate 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
- recapture 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 buying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营业收入确认
- recognition principle确认原则
- recognition rule确认规则
- reconciliation 调节
- reconciliation statement调节表
- reconciliation working sheet调整工作底稿
- recontract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 bond可赎回债券
- redeemable preferred stock可赎回优先股
- redemption赎回，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，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 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
- registered 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
- 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
- related 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
- relevant 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
- rental 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 decision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
- replevin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
- reporting 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 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转售
- 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 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
- residual 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责任会计
- responsibility budget责任预算
- responsibility center责任中心
- 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 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
- 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 center收入中心
- revenue-cost graph收入成本图表
- revenue expenditure营业支出
- revenue-expense view收入－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
- reverse 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可撤销信用证
- 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
- 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 trade-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
- round 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 inflation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
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