1、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 uni
2、onism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 存资金 retention ratio 存比率 retirement fi， fl 股，还本 retirement benefit 金 retirement fund资产 基金 金基金 retirement of bond fi偿兑 retirement of stock股票 股 retirement plan 计划， 法 retirement policy retrenchement缩开支 retrieval索
3、 retroactive adjustment追 retroactive pay追补工资 return 酬，收益 税申 ，税 returned check 支票 returned goods returned of capital资本 ，资本收 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 酬率，投资收益率 return on sales销售收益率 return on
4、 total assets资产总额收益率 revalorization of currency 值定 revaluation 价 revaluation of assets资产 价 revaluation of currency 值 revaluation reserve 价 备金 revaluation surplus 价余 revenue收 ，营业收 ，税收 revenue account营业收 帐， 帐 revenue and expense account收 和费用汇总帐 revenue anticipation note付税款票 revenue bond收益 fi revenue c
5、enter收 revenue-cost graph收 成本 revenue expenditure营业支出 revenue-expense view收 费用” revenue recognition 收 确 ，营业收 确 revenue recognition principle收 确 revenue reserve营业公 金 reversal cost method成本法 reverse dumping 销 reverse entry转 reverse income tax 所 税 reverse leverage 作用 reverse splitup股 reverse yield gap
6、收益率差距 review ，复核 revocable credit 销款 revocable letter of credit 销 用 revocable trust 销 revolving charge account帐帐 revolving credit ，款 revolving credit agreement 议 revolving fund周转金 revolving letter of credit 用 reward金， 酬 right权利， 股权，股权 right of absolute priority 优先求偿权 right of action 权， 权 right of ex
7、ecution 行权 right of first refusal一 权 right of lien 权 right of offset权 right of recourse追索权 right of redemption赎权 right of subrogation取 权，取 追索权 right of way地fi权 rights issue 权发行 rights letter股权 书 rights on权， 股权 rights out除权 rigid price 价格 ring risk风险 risk-adjusted discount factor 险折现 risk-adjusted ra
8、te of return风险收益率 risk analysis风险 risk and return relationship风险和收益地关 risk averter风险 risk capital风险本 risk consulting风险 risk diversification风险 risk exposure风险 度 risk index风险 riskless portfolio 风险 fi 投资 riskless rate of return 风险投资收益率 risk lover风险 投资 risk management风险管理 risk manager风险理 risk premium风险
9、酬，风险溢酬 risk-return analysis风险收益 risk-return frontier风险收益 risk-return trade-off风险收益 rock bottom price 价 rocks rolling budget 预 rollover转期 rotation of auditor审计师换 rotation of capital资本，资本周转 rotation of directors公司董事换 round lot 量， round off 掉， round sum round transaction 交易 round-tripping 利 royalty租费，税
10、，开 权 用费，专利 用费， 转让 用费 royalty payment专利权转让 用费， 转让 出费 rubber check 支票 rule ， ， 法 rule off划 rule of seventy-eight 78 ，款利 计 公式 rule of seventy-two72 ，投资本利和金额计 公式 rules of thumb 计方法 run 兑 runaway inflation急骤上涨通 running ccount未 帐，帐帐 running cost转成本 running credit周转 running expense日 费用 running form 水式 running in ventory永续存 running margin营利差 running yield本期收益率 Rutgers accounting web 泽西州立大学会计联网
