財務英語英漢對照表 (R)
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點擊字母索引瀏覽相應的術語...
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- return on total asset資本總額收益率
- return on stockholders’ equity股東產權收益率
- return on common stock equity普通股產權收益率
- return on sales銷售收益率
- receivables turnover應收帳款周轉率
- return on investment投資收益率
- return in equity產權收益率
- racial discrimination種族歧視
- racketeering敲詐,詐騙
- radical school of accounting theory激進學派會計理論
- radical unionism激進工會主義
- raid掠奪股權,盜用,挪用
- raider firm掠奪性企業
- raised check塗改支票
- raising funds籌措資金
- rake-off受賄
- R&D company研究和發展專業公司
- R&D cost研究和發展成本
- random隨機
- random access隨機存取
- random access memory隨機存取存儲器
- random sampling隨機抽樣法
- random variance隨機變數
- random walk theory 隨機漫步理論
- range全距,幅距
- rank登記,順序
- ranking of projects投資項目排列順序
- rapid amortization快速攤銷
- ratable value應稅價值
- rate比率
- rate anticipation swap利率預期掉換
- rate cutting費率削減
- rate fixing費率核定
- rate of discount貼現率,折現率
- rate of dividend股利率
- rate of interest利率
- rate of return on investment 投資收益率
- rate of return on sales銷售收益率
- rate of return on equity產權收益率
- rate per annum年率
- rate per diem日率
- rate per mensem月率
- rate regulation費率管制
- rate risk匯率風險,利率風險
- rates地方稅
- rates relief地方稅減免
- rates support grant地方稅補助撥款
- rate variance工資率差異
- ratification認可,批准
- rating評定信用等級
- rating agency信用等級評定機構
- ratio比率
- ratio analysis比率分析
- ratio analysis method比率分析法
- ratio chart比率圖表
- ratio covenant比率保證條款
- ratio estimation比率推演算法
- rationalized production合理化生產
- ratio of current asset to current liability流動資產對流動負債比率
- ratio of current asset to total asset流動資產對資產總額比率
- ratio of current liability to total liability流動負債對負債總額比率
- ratio of dependence on foreigntrade外貿依存率
- ratio of fixed asset to capital固定資產對資本比率
- ratio of fixed to total assets固定資產對總資產比率
- ratio of inventory to net sales存貨對銷售凈額比率
- ratio of net income to net sales凈收益對銷售凈額比率
- ratio of net income to equity凈收益對資本凈值比率
- ratio of quick asset to current liability速動資產對流動負債比率
- ratio of receivable to net sales應收帳款對銷售凈額比率
- ratio of sales to cost銷售成本率
- ratio of total liability to equity負債總額對資本凈值比率
- raw data原始數據
- raw material inventory原材料存貨
- r_base個人電子電腦資料庫管理程式
- reacquired bond購回債券
- reacquired stock購回股票
- read閱讀
- reader閱讀器
- readjustable bond可調整利率債券
- readjusting entry帳務重新調整分錄
- read-write memory讀寫存儲器
- ready cash現金,現款
- ready sale適銷,暢銷
- ready shipment即期裝運
- Reaganomics里根經濟學
- real實物的,實際的,不動產的,房地產的
- real account實帳戶
- real capital實物資本
- real cost實物成本,實際成本
- real estate房地產,不動產
- real estate agent不動產經紀人
- real estate income不動產收益
- real estate investment不動產投資
- real estate investment trust不動產投資信托公司
- real estate loan不動產貸款
- real estate market不動產市場
- real estate mortgage不動產抵押
- real estate mortgage bond不動產抵押債券
- real estate portfolio不動產組合投資
- real estate tax不動產稅
- real gross national product實際國民生產總值
- real income實際收入,實際收益
- real investment實際投資
- realizability變現能力
- realizable asset可變現資產
- realizable value可變現價值
- realizable value accounting變現價值會計
- realization實現,變現
- realization and liquidation account變現清算帳戶
- realization and liquidation statement資產清算表
- realization convention 實現常規
- realization principle實現原則
- realized gain or loss已實現損益
- realized value變現價值
- real national income實際國民收入
- real personal disposable income個人可支配的實際收入
- real property不動產
- real rate of interest實際利率
- real-time information system實時信息系統
- real-time processing實時處理
- realty不動產
- real value實際價值
- real wage實際工資
- rearrangement of debt重新安排債務
- reasonableness check合理性抽查,合理性校驗
- reasonable value合理價值
- reassessment重估價
- rebate回扣,退稅
- rebate card回扣信用卡
- rebudgeting重編預算
- recapitalization重組資本
- recapture clause收回權益條款
- recapture of earnings超額收益的歸國有
- receipt收入,現金收入;收據
- receivables應收款項
- receivables financing應收款項融通資金
- receivables turnover應收帳款周轉率
- receiver收款人,破產企業財產接管人
- receivership accounting破產清算責任會計
- receiving order接管指令
- receiving report收貨報告單,收貨單
- recession衰退
- reciprocal account相互往來帳戶
- reciprocal allocation method相互分配法,相互分攤法
- reciprocal buying互購,互買
- reciprocal holdings相互控股
- reciprocal tariff互惠關稅
- reciprocal trade互惠貿易
- reclassify再分類
- recognition criteria確認標準
- recognition of expense費用確認
- recognition of revenue營業收入確認
- recognition principle確認原則
- recognition rule確認規則
- reconciliation 調節
- reconciliation statement調節表
- reconciliation working sheet調整工作底稿
- recontract重訂合同
- record記錄
- record date列冊日期
- recording medium記帳媒介
- records protection記錄保護
- records retrntion記錄保存
- recoup補償
- recourse追索權
- recoverable amount可收回金額
- recoverable cost可回收成本
- recovery複蘇,回收
- recovery value回收價值
- recurring audit經常性審計
- recurring costs經常性成本
- red balance赤字餘額
- red clause letter of credit紅條款信用證
- redeemable bond可贖回債券
- redeemable preferred stock可贖回優先股
- redemption贖回,償還
- redemption fund償債基金
- redemption period贖回期,償還期
- redemption premium贖回溢價
- redemption price贖回價格,兌回價格
- redemption yield兌回收益率,兌現收益率
- redevelopment再開發
- red flag紅色信號
- red-herring prospectus紅色招股說明書
- red risk赤字,虧損
- red-ink entry紅字分錄
- rediscount轉貼現,再貼現
- rediscount rate轉貼現率,再貼現率
- redistributed cost再分配成本
- redistribution of income收入再分配
- redistribution of wealth財富再分配
- reducing-balance method 餘額遞減折舊法
- reduction of capital縮減資本,減資
- redundancy payment解雇津貼
- reexport再出口,轉口
- referee公斷人,後備付款人
- reference資信證明信,資信證明材料;索引,查帳索引
- reference book資信手冊
- refinancing重籌資本
- reflation通貨復帳
- reform改革
- reformation of economic system經濟制度改革
- refugee capital逃亡資本
- refund退款,退稅;兌換證券,調換證券
- refunding bond調換債券
- regional cpa firms地區性會計事務所
- regional economic integration地區經濟一體化
- regional network地區網路
- regional stock exchange地區性股票交易所
- regional trading arrangements地區貿易安排
- register登記薄,寄存器
- registered auditor註冊審計師
- registered bond記名債券
- registered bookkeeper註冊薄記師
- registered business programmer註冊企業程式師
- registered capital註冊資本
- registered stock記名股票
- registered trademark註冊商標
- register of directors and secretaries公司董事和秘書登記薄
- register of members股東登記薄
- register of transfer轉讓登記薄
- registrar註冊管理機構,註冊管理官員
- registrar in bankruptcy破產註冊管理局
- registrar of company公司註冊管理局
- registration登記,註冊
- registration statement申請上市註冊報表
- regression analysis回歸分析
- regression coefficient回歸繫數
- regressive tax遞減稅,累退稅
- regular audit常規審計
- regular dividend正常股利
- regular income固定收入,固定收益
- regular rate正常工資率,常規利率
- regular tax正稅
- regulation條例,規章
- regulation of corporate financial reporting公司會計報表條例,公司會計報表規章
- regulation S-T規章,申請上市電子註冊會計報表規章
- regulation S-X規章,申請上市註冊會計報表內容和格式規章
- regulatory tax節制稅
- rehabilitation cost修複成本
- rehypothecate再抵押
- reimbursable expenditure可補償支出
- reimbursement償付
- reimbursing bank償付銀行
- reinsurance分保,再保險
- reinvestment再投資
- reinvestment privilege再投資特權
- reinvestment rate再投資率
- reinvestment risk再投資風險
- related company聯營公司
- related cost關聯成本
- related fund關聯基金
- related party transaction關聯人士交易,內幕交易
- relative cost advantage相對成本優勢
- relative fixed cost相對固定成本
- relative priority相對優先求償權
- relative risk相關風險
- relative sales value method相對銷售價值法
- relative volatility相對變動性
- release放棄權益,解除抵押
- relevance相關性
- relevance principle相關性原則
- relevant cost相關成本
- relevant range相關範圍
- reliability 可靠性,可靠程度
- reliability principle可靠性原則
- reliance on internal control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
- remitting bank托收銀行,匯款銀行
- remortgage轉抵押,再抵押
- remote terminal遠程終端機
- removal cost拆遷成本
- remuneration報酬
- renegotiation重議價
- renewal更新,展期
- rent租用,租金
- rental expense租賃費用
- rental income租賃收益
- rent-purchase租購
- reorder cost訂貨成本,再訂貨成本
- reorder point訂貨點,再訂貨點
- reorder quantity訂貨量
- reorganization公司改組,公司重組
- reorganization bond公司改組債券
- reorganization plan公司改組計劃,公司重組計劃
- repairs and maintenance維修費
- repatriation restriction匯出利潤限制
- repayment償還,償付
- repeating audit重覆性審計
- repeating decision重覆性決策
- replacement cost重置成本
- replacement cost accounting重置成本會計
- replacement cost insurance重置成本保險
- replacement value重置價值
- repledge轉押
- replevin歸還產權
- repo再回購協議
- report 年度報告,審計報告
- report form報告式
- reporting currency報告貨幣
- reporting objectives報告目標
- reporting period報告期
- reporting policies報告政策
- reporting postulate報告假設
- reporting standard for audit審計報告準則
- repossession已售商品收回
- representation情況申訴,情況說明
- representation and warranties情況申訴和保證
- representative firm代表性企業
- representative sample代表性樣本
- repressed inflation抑止性通貨膨脹
- reproduction cost再生產成本
- reprivatization發還私營
- repudiation拒付債務
- repurchase agreement再購回協議
- repurchased stock購回股份
- request for proposal請求投標,招標
- required deposit balance規定存款餘額
- required rate of return期望收益率
- requisition請購單,領料單
- resale轉售
- resale price轉售價格
- resale value轉售價值
- rescheduling of debt債務重議
- rescission解約
- research and development研究和開發
- research and development cost研究和開發成本
- research intensive研究密集
- research libraries information network研究性圖書信息網路
- reservation權益保留
- reserve準備,準備金,公積金
- reserve accounting 公積金會計
- reserve currency儲備貨幣
- reserve for accidents意外事故準備金
- reserve for depreciation折舊準備
- reserve fund準備金,公積金
- residual asset剩餘資產
- residual claim剩餘索賠權
- residual cost剩餘成本
- residual equity剩餘股權
- residual equity theory剩餘產權論
- residual income剩餘收益額
- residual theory of dividend剩餘股利理論
- residual value剩餘價值
- resolution決議
- resource資源,資財
- resource allocation資源分配
- resource budget資源預算
- resource-oriented production面向資源生產
- resources conservation資源保護
- resource sharing資源分享
- respondentia船貨抵押借款
- responsibility accounting責任會計
- responsibility budget責任預算
- responsibility center責任中心
- responsibility costing責任成本計演算法
- restatement of financial statement重編財務報表,重編會計報表
- restitution賠償,償還
- restraint of trade貿易約束
- restricted cash限定用途現金
- restricted fund限定用途基金
- restricted retained earning限定用途留存收益
- restricted security限制公開發行的證券
- restrictive covenant限制性條款
- restrictive endorsement限定背書
- restrictive policy限制性政策
- restructuring of debt債務重定,債務調整
- results from operation經營成果
- retail accounting零售會計
- retail audit零售審計
- retail cost零售成本
- retail method 零售盤存法
- retail price零售價
- retail price index零售價格指數
- retained earnings留存收益,留存盈餘
- retained earnings policy 留存盈餘政策,留存收益政策
- retained earnings statement 留存盈餘表,留存收益表
- retained earnings to net worth ratio留存收益對資本凈值比率
- retained income 留存收益
- retained profit 留存利潤
- retention money 扣留款項,保留款項;留存資金
- retention ratio 留存比率
- retirement退役,報廢;退股,還本;退休
- retirement benefit退休金
- retirement fund資產重置基金;退休金基金
- retirement of bond債券償兌
- retirement of stock股票退股
- retirement plan退休計劃,退休辦法
- retirement policy退休政策
- retrenchement緊縮開支
- retrieval檢索
- retroactive adjustment追溯調整
- retroactive pay追補工資
- return報酬,收益;納稅申報表,稅單
- returned check退回支票
- returned goods退回貨物
- returned of capital資本退回,資本收回
- return on assets資產收益率
- return on capital資本收益,資本收益率,投資收益率
- return on common equity普通股產權資本收益率
- return on equity 產權資本收益率
- return on investment投資報酬率,投資收益率
- return on sales銷售收益率
- return on total assets資產總額收益率
- revalorization of currency幣值重定
- revaluation重估價
- revaluation of assets資產重估價
- revaluation of currency幣值重估
- revaluation reserve重估價準備金
- revaluation surplus重估價盈餘
- revenue收入,營業收入;歲入,稅收
- revenue account營業收入帳戶,歲入帳戶
- revenue and expense account收入和費用彙總帳戶
- revenue anticipation note待付稅款票據
- revenue bond收益擔保債券
- revenue center收入中心
- revenue-cost graph收入成本圖表
- revenue expenditure營業支出
- revenue-expense view收入-費用觀念
- revenue recognition 收入確認,營業收入確認
- revenue recognition principle收入確認原則
- revenue reserve營業公積金
- reversal cost method倒軋成本法
- reverse dumping反向傾銷
- reverse entry轉回分錄
- reverse income tax反向所得稅
- reverse leverage反向杠桿作用
- reverse splitup並股
- reverse yield gap反向收益率差距
- review檢查,覆核
- revocable credit可撤銷貸款
- revocable letter of credit可撤銷信用證
- revocable trust可撤銷信托
- revolving charge account迴圈賒帳帳戶
- revolving credit迴圈信貸,迴圈貸款
- revolving credit agreement迴圈信貸協議
- revolving fund周轉金
- revolving letter of credit迴圈信用證
- reward獎金,報酬
- right權利,認股權,購股權
- right of absolute priority絕對優先求償權
- right of action起訴權,訴訟權
- right of execution執行權
- right of first refusal第一拒絕權
- right of lien留置權
- right of offset抵消權
- right of recourse追索權
- right of redemption贖回權
- right of subrogation取代債權,取代追索權
- right of way地役權
- rights issue 附權發行
- rights letter購股權證書
- rights on附權,附認購新股權
- rights out除權
- rigid price僵硬價格
- ring操縱市場集團
- risk風險
- risk-adjusted discount factor 險調整折現繫數
- risk-adjusted rate of return風險調整收益率
- risk analysis風險分析
- risk and return relationship風險和收益地關係
- risk averter風險厭惡者
- risk capital風險本
- risk consulting風險咨詢
- risk diversification風險分散
- risk exposure風險暴露程度
- risk index風險指數
- riskless portfolio無風險證券組合投資
- riskless rate of return無風險投資收益率
- risk lover風險愛好投資人
- risk management風險管理
- risk manager風險經理
- risk premium風險報酬,風險溢酬
- risk-return analysis風險收益分析
- risk-return frontier風險收益邊界
- risk-return trade-off風險收益抉擇
- rock bottom price最低價
- rocks財務窘迫
- rolling budget滾動預算
- rollover轉期
- rotation of auditor審計師輪換
- rotation of capital資本迴圈,資本周轉
- rotation of directors公司董事輪換
- round lot整批數量,整批
- round off 去掉尾數,四捨五入
- round sum整數
- round transaction整套交易
- round-tripping迂迴套利
- royalty租費,版稅,開采權使用費,專利使用費,技術轉讓使用費
- royalty payment專利權轉讓使用費,技術轉讓提出費
- rubber check空頭支票
- rule 規則,實施細則,運演算法則
- rule off劃線結傳
- rule of seventy-eight 78規則,貸款利息計算公式
- rule of seventy-two72規則,投資本利和金額計算公式
- rules of thumb約略估計方法
- run擠兌
- runaway inflation急驟上漲的通貨膨脹
- running ccount未結清帳戶,賒帳帳戶
- running cost運轉成本
- running credit周轉信貸
- running expense日常費用
- running form流水式
- running in ventory永續盤存
- running margin經營利差
- running yield本期收益率
- Rutgers accounting web新澤西州立大學會計互聯網
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