r~

  • R & D,research & development - 研究發展
  • range - 全距
  • ranking - 分級
  • rapid amortization,accelerated depreciation - 快速攤銷,加速折舊
  • rating - 分等
  • re-group - 重歸類
  • reabsorbed cost - 再吸收成本,再分配成本
  • reabsorption - 再吸收,再分配
  • readjusting entry - 重調整分錄
  • realizable value - 可變現價值
  • reappraisal surplus - 重估價公積
  • rebate - 折扣,退回
  • recapitalization - 資本重整
  • recapitulation sheet,recapitulation statement - 摘要表
  • recap,recapitulation - 摘總
  • receivable - 應收款項,應收
  • received report,receiving report - 收貨報單
  • receiver - 清算人,收受人
  • receiver's cash account - 清算人現金帳
  • receiver's certificate - 清算人借款證
  • reciprocal account - 相對帳戶
  • recognize - 認定
  • reconstruction - 重建
  • recording medium - 記錄依據,記帳原始依據
  • recoup - 補償
  • recover - 收回,補償
  • recurring cost - 續生成本
  • rediscount - 重貼現
  • redistributed cost - 再分配成本
  • refinancing expense - 債務掉期費用
  • refund - 退款
  • refunding bond - 掉換債券
  • register - 登記簿
  • registrar - 服務登記人
  • regression equation - 迴歸方程式
  • regressive tax - 累退稅
  • rehabilitation - 修復
  • reimbursable expenditure - 可收回支出,墊付款
  • reimbursement - 補償,歸墊
  • reinsurance - 再保險
  • reinvestment - 重投資
  • rejectable quality level,RQL - 不合格的品質水準(統計品質控制)
  • released (of mortgage) - 解除(抵押)
  • relevance - 攸關
  • remainderman - 剩餘遺產承受人
  • removal cost - 拆遷成本
  • renegotiation reserve - 重議價準備
  • reorganization - 改組
  • repeating audit,periodic audit - 常期查帳,定期查帳
  • repetend - 循環小數
  • repossessed goods - 收回貨品
  • repossession - 收回
  • representation - 陳述
  • representative sample - 代表樣品
  • repurchased stock - 重購入股份
  • rescission of dividend - 取消股利
  • research budget - 研究預算
  • reserved surplus - 留存公積
  • resource - 資源,資力
  • restatement - 重編報表
  • restrictive endorsement - 限制背書
  • rest,surplus - 盈餘(英),剩餘
  • retained earnings,surplus,retained income - 保留盈餘
  • retrospective rating - 追溯費率(保險業)
  • revenues collected in advance - 預收收入
  • reverse splitup - 並股
  • reversing entry - 轉回分錄
  • revocable trust - 可取消信託
  • right-of-way - 地役權
  • rights of beneficiaries - 受益人權利
  • risk assets - 風險資產
  • rolling budget - 流滾預算
  • routinize - 例行化
  • rule off - 劃結
  • ruling - 劃線,裁定,解釋令

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