英漢會計學辭彙
random 隨機，任意
random number 亂數
random sample 隨機選樣
random sampling 隨機選樣法
random variation 隨機離勢
range 全距
ranking 分級
rapid amortization，accelerated depreciation 快速攤銷，加速折舊
rate base 費率基礎
rate of discount 貼現率
rate of dividend 股利率
rate of exchange 匯兌率，兌換率
rate of margin，rate of gross profit 邊際率，毛利率
rate of return method (of capital budgeting) 報酬率法(資本預算)
rate of turnover 周轉率
rate-of-return pricing 報酬率定價法
rating 分等
ratio 比率
ratio analysis 比率分析
ratio analysis cost of sale and operating expense to net sale 銷貨成本與營業費用對銷貨淨額比率
ratio of capital to current liability 資本對流動負債比率
ratio of cash to current liability 現金對流動負債比率
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 fixed asset to capital 固定資產對資本比率
ratio of fixed asset to total asset 固定資產對資產總額比率
ratio of fixed liability to asset held for security 固定負債對擔保資產比率
ratio of inside to outside equities 資本對負債比率
ratio of inventory to receivable 存貨對應收款項比率
ratio of net income to net sale 淨益對銷貨淨額比率
ratio of net income to outstanding stock 淨益對淨發股本比率
ratio of net income to proprietorship 淨益對業主權益比率
ratio of net income to total asset 淨益對資產總額比率
ratio of net operating profit to net sale 營業利益對銷貨淨額比率
ratio of net sale to proprietorship 銷貨淨額對業主權益比率
ratio of net sale to receivable 銷貨淨額對應收款項比率
ratio of quick asset to current liability 速動資產對流動負債比率
ratio of surplus to net worth 盈餘對資本淨值比率
ratio of trade account payable to purchase 應付款項對購貨比率
raw material 原料
raw material ledger 原料分類帳
reabsorbed cost 再吸收成本，再分配成本
reabsorption 再吸收，再分配
reacquired bond 重取得債券
reacquired stock 重取得股份
readjusting entry 重調整分錄
real account 實質帳戶，實帳戶
real asset 實質資產
real cost 實質成本
real estate 不動產，房地產
real estate mortgage 不動產抵押
real liability 實質負債
real price，real value 實質價格，實質價值
real property 不動產
real wages 實質工資
realizable value 可變現價值
realization 實現，變現
realization account 變現帳戶
realization and liquidation 變現與清算
realization and liquidation account 變現清算表
realization and liquidation profit and loss account 變現清算損益帳戶
realization and liquidation statement 變現清算表
realization of profit 利益實現
realized appreciation 已實現漲價
realized profit 已實現利益
realized revenue 已實現收，已實現所入
realized surplus 已實現盈餘
real-value item 實值項目
reappraisal surplus 重估價公積
rebate 折扣，退回
recap，recapitulation 摘總
recapitalization 資本重整
recapitulation sheet，recapitulation statement 摘要表
receipt 收入，收據
receipt and disbursement statement，receipt and payment account 現金收付表
receipt and payment documents 收付憑證
receipt ledger 收入分類帳
receipt voucher 收入憑單，收入傳票
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
receiving department 收貨部
receiving department expense 收貨部費用
receiving expense 收貨費用
receiving slip 收入傳票
receiving voucher 收入憑單，收入傳票
reciprocal account 相對帳戶
recognize 認定
reconciliation [statement] 調節，調節表
reconciliation of surplus 公積調節表
reconciling bank account 調節銀行存款帳戶
reconciling inventory 調節存貨
reconstruction 重建
record date 列冊日期
record of cash disbursement 現金付出記錄
record of cash receipt 現金收入記錄
record of goods sold 銷貨記錄
recorded cost 已記錄成本
recorded value 記錄價值
recording medium 記錄依據，記帳原始依據
recoup 補償
recover 收回，補償
recoverable cost 可收回成本
recoverable expenditure 可收回支出
recoverable loss 可補償損失
recoverable value 可收回價值
recovery 收回，回收
recovery value 收回價值
recurrent income 續生收益
recurrent profit and loss 續生損益
recurring cost 續生成本
redemption 贖回
redemption fund，sinking fund 贖債基金，償債基金
red-herring prospectus 非正式募股書，紅魚募股書
red-ink entry 赤字記錄
rediscount 重貼現
redistributed cost 再分配成本
reducing instalment method (of depreciation) 分期遞減折舊法
reducing-balance form，report form 餘額式，報告式
reducing-balance method (of depreciation) 餘額遞減折舊法
refinancing expense 債務掉期費用
refund 退款
refunding bond 掉換債券
register 登記簿
registered bond 記名債券
registered capital 登記資本額
registered warrant 已登記支付書
registrar 服務登記人
registration (of securities) 登記(證券)
registration statement 證券上市公司報表
regression equation 迴歸方程式
regressive tax 累退稅
re-group 重歸類
regular client 常年委託人
regular price 正常價格
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)
related company，affiliated company 聯絡公司
related cost 有關成本
related fund 關聯基金
relative efficiency 相對效能
relative value 相對價值
released (of mortgage) 解除(抵押)
relevance 攸關
relevant cost 攸關成本
relevant costing 攸關成本法
relief 解除責任
relief fund reserve 救助基金準備
relief method 替換法
remainderman 剩餘遺產承受人
remittance 匯款
remittance slip 匯款通知單
removal cost 拆遷成本
renegotiation reserve 重議價準備
renewal 換新
renewal cost 換新成本
renewal fund 換新基金
renewal or replacement fund 換新或重置基金
rent 租金
rent roll 租摺
rental expense 租金費用
rental income 租金收益
rental receipt 租金收入
reorganization 改組
repair 修理
repair order 修理通知單
repair production order 修理工作通知單
repairs and maintenance 修護，修理維護
repairs equalization reserve 修理費平衡準備
repeating audit，periodic audit 常期查帳，定期查帳
repetend 循環小數
replacement 重置
replacement cost 重置成本
replacement fund 重置基金
replacement method (of depreciation) 重置成本折舊法
replacement price method 重置價格法(領料計價)
replacement unit 重置單位
replacement value 重置價值
report 報告
report form 報告式
report form balance sheet 報告式平衡表
report form profit and loss statement 報告式損益表
report of scrap material 廢料報單
repossessed goods 收回貨品
repossession 收回
representation 陳述
representative sample 代表樣品
reproduction cost 再生產成本
reproduction value 再生產價值
repurchased stock 重購入股份
required earnings 應提收益
required installment contribution 應提分期收取分擔額
requisition 請求單，請購單，領料單
requisition for payment 付款請求單
requisition journal 領料簿
rescission of dividend 取消股利
research budget 研究預算
reserve 準備，保留
reserve adequacy 準備恰當，準備足夠
reserve for abatement of taxes 減稅準備
reserve for accidents 意外準備
reserve for allowance 折讓準備
reserve for amortization 攤銷準備
reserve for appreciation 漲價準備
reserve for bad debts 壞帳準備
reserve for bond redemption 償債準備
reserve for bonded debts 債券債務準備
reserve for contingencies 或有準備
reserve for dead loan 壞帳準備
reserve for depletion 備抵耗竭
reserve for depreciation 備抵折舊
reserve for discount 折扣準備
reserve for dividend 股利準備
reserve for doubtful account 備抵壞帳
reserve for employee's contributions 職工分擔額準備
reserve for employer contributions 雇主分擔額準備
reserve for employer contributions-actuarial deficiency 雇主分擔額準備-精算虧絀
reserve for encumbrances 保留數準備
reserve for equalization of dividends 平衡股利準備
reserve for expansion，reserve for extension 擴充準備
reserve for expiration of patents 專利權消逝準備
reserve for extraordinary casualty 意外事故準備
reserve for inadequacy 不敷用準備
reserve for insurance 保險準備
reserve for inventory 存貨準備
reserve for inventory of supplies 用品存貨準備
reserve for loss on doubtful accounts 壞帳損失準備
reserve for market fluctuation 市價變動準備
reserve for membership annuities 退休人員年金準備
reserve for obsolescence 陳廢準備
reserve for overhead 間接費準備
reserve for pensions 卹養準備
reserve for petty cash fund 零用金準備
reserve for plant extension 廠房擴充準備
reserve for redemption of preferred stock 收回優先股準備
reserve for renewals and replacements 換新與重置準備
reserve for repairs 修理準備
reserve for retirement of preferred stock 收回優先股準備
reserve for retirement of sinking fund bonds 償債基金債券償還準備
reserve for revenue bond contingency 所入債券意外準備
reserve for revenue bond debt service 所入債券債務準備
reserve for revenue bond retirement 所入債券償還準備
reserve for sales discounts 銷貨折扣準備
reserve for sinking fund 償債基金準備
reserve for taxes 稅捐準備
reserve for temporary loans 暫借款準備
reserve for uncollected taxes 壞稅準備
reserve for uncollectible accounts 壞帳準備
reserve for undistributed interest earnings 未分配利息收益準備
reserve for unrealized increment in assets value 未實現資產增價準備
reserve for variations in actuarial assumption 精算臆測差異準備
reserve for wear and tear 耗損準備
reserve fund 準備金
reserve liability 負債準備
reserved surplus 留存公積
residual asset 剩餘資產
residual cost，residual value 殘餘成本，殘值
residual equity 殘餘業主權益
residual net income，residual net profit 剩餘淨益，剩餘淨利
residual property 剩餘財產
residuary legacy 分餘遺產
residuary legatee 剩餘遺產繼承人
residuary outlay 剩餘支出
resource 資源，資力
responsibility 責任
responsibility accounting 責任會計
responsibility budget 責任預算
responsibility center 責任中心
responsibility costing 責任成本法
responsibility profit 責任利潤
responsibility reporting 責任報告
rest，surplus 盈餘(英)，剩餘
restatement 重編報表
restricted cash 限定用途現金
restricted fund 限定用途基金
restricted random sampling 限定隨機選機法
restricted receipt 限定用途收入
restricted stock option 限制股票承購權
restrictive endorsement 限制背書
retail accounting 零售會計
retail cost 零售成本
retail inventory 零售存貨
retail method of inventory 零售價盤存法
retained earnings，surplus，retained income 保留盈餘
retired bond 已收回債券
retired stock 已收回股份
retirement 退休，報廢，退股
retirement allowance 退休金
retirement curve，mortality curve 報廢曲線，壽年曲線
retirement expense 報廢費用
retirement method (of depreciation) 報廢折舊法
retirement plan 退休計劃，報廢辦法
retirement policy 報廢政策
retirement table，mortality table 報廢表，壽年表
retirement unit 報廢單位
retrospective rating 追溯費率(保險業)
return 稅單，報酬，退貨
return on investment 投資報酬
return purchase，purchase return 購貨退出
return sales memo 銷貨退回通知單
return sales，sales return 銷貨退回
return shipping order 退貨交運單
returned material 退回材料
returned material report 退料單
returned purchase invoice 退回發票
returned sales report 退貨單
revaluation process 重評價程式
revaluation reserve 重評價準備
revaluation surplus 重計價公積
revenue 收入，所入
revenue bond 所入債券
revenue control 所入控制
revenue deduction 所入減項
revenue expenditure 收入支出，所入支出
revenue fund 所入基金
revenue ledger 所入分類帳
revenue of a fund 基金所入
revenue of a governmental unit 政府所入
revenue realization 收入實現，所入實現
revenue receipts 所入收入
revenue reserve 保留收益(英)
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
revolving capital 循環資本
revolving fund 循環基金，週轉金
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
round lot 整批
round off 零數進整，四捨五入
round sum 整數
routinize 例行化
royalty 使用費，版稅，權利金
royalty interest 礦區權益(石油業)
rule off 劃結
ruling 劃線，裁定，解釋令
running cost，continuing cost 繼續成本
running expense 日常費用
running form，report form 報告式
running inventory，perpetual inventory 永續盤存
