财务英语词典RS部分

Rate 率
Rata of discount 贴现率
Rata of dividend 股利率
Rata of exchange 汇兑
Rata of interest 利率
Rata of margin (rata of gro  profit) 毛利率
Rata of profit 利润率
Rae per a um 年率
Rate per diem 日率
Rate per me al 月率
Rate variance 率的差异
Ratio 比率
Ratio analysis 比率分析
Ratio of capital to current liabilities 资本对流动负债比率
Ratio of capital to fixed liabilities 资本对固定负债比率
Ratio of cash to current liabilities 现金对流动负债比率
Ratio of cost of sales and operating expe es to net sales 销货成本及营业费用对销货净额比率
Ratio of current a ets to current liabilities 流动资产对流动负债比率
Ratio of current a ets to total a ts 流动资产对流动资产总额比率
Ratio of current liabilities to total liabilities 流动负债对负债总额比率
Ratio of fixed a ets to capital 固定资产对资本比率
Ratio of fixed a ets to total a ets 固定资产对资产总额比率
Ratio of fixed liabilities to a ets held for security 固定负债对担保资产比率
Ratio of i ide to outside equities 资本对负债比率
Ratio of inventories to receivables 存货对应收款项比率
Ratio of net income to net sales 净收益对销货净额比率
Ratio of net income to net worth 净收益对（资本）净值
Ratio of income to outstanding stock 净收益对现发股本比率
Ratio of net income to total a ets 净收益对资产总额比率
Ratio of net operating profits to net sales 营业净利对销货净额比率
Ratio of net sales to net worth 销货净额对（资本）净值比率
Ratio of net sales to receivables 销货净额对应收款项比率
Ratio of quick a ets to current liabilities 速动资产对流动负债比率
Ratio of surpluses to net worth 盈馀对（资本）净值比率
Ratio of trade accounts payable to purchases 应付帐款对购货比率
Raw materials 原料
Raw materials ledger 原料分类帐
Rea orbed costs 再吸收成本
Rea orbed bond 重取得债券
Rea orbed stock 重取得股份
Readjusting entry 重调整记录（分录）
Ready payment 付现款
Real account 实帐户；实物帐
Real estate account 不支产帐
Real estate mortgage 不动产抵押
Real exchange; commercial exchange; commercial par 商业汇兑价
Realizable value 可变现价值
Realization 变现；变产
Realization account 变现（变产）帐户
Realization and liquidation 变产清算
Realization and liquidation account 变产清算表
Realization and liquidation profit and lo  account 变产清算损益帐户
Realization and liquidation statement 变产清算表
Realization of profit 利润变产
Realized profit 变卖利益
Realized surplus 变卖盈馀
Real liability 实际负债
Real property 不动产
Real value 实值
Real wages 实质工资
Rea raisal surplus 重估价盈馀
Rebate 回扣；退税
Recapitalization 资本重定
Recapitulation sheet 撮要表
Recapitulation statement 撮要表
Receipt 收据
Receipt and payment documents 收支凭证
Receipt in full 全数收清条据
Receipt on account 收入帐
Receipts 收入
Receipts and di ursements statement 现金收支表
Receipts and payments account 现金收支表
Receipts and payments statement 现金收支表（同receipts and di ursements statement）
Regular client 常年委托人
Regular price 正常价格
Reimbursable expenditures 可收回支出
Reimbursement 补偿
Rei urance 再保险；转保险
Rejected check 拒付支票
Relief fund reserve 救助（基金）准备
Remainder man 剩馀遗产承受人
Remarks 摘要
Remedy; tolerance; allowance 津贴
Remittance 汇款
Remittance slip 汇款通知单
Removal cost 折迁成本
Renewal cost换新成本
Renewal fund 换新基金
Rent 租金
Rental expe es 租金费用
Rental income 租金收益
Rental receipts 租金收入
Rentals 租金
Repair order 修理通知单
Repair production order 修理工作通知单
Repairs 修理；修理费
Repairs and maintenance 修理及维持
Repairs equalization reserve 修理费平衡准备
Repayment of shares 股款付还
Replacement costs 重置成本
Replacement fund 重置基金
Replacement price method 得置价格法（指领用材料的计价）
Replacement value 重置价值
Report 报告；报告书；报告单
Report form balance sheet 报告式资产负债表
Report form profit and lo  statement 报告式损益表
Report of scrap materials 废料报告表
Repo e ed goods 收回的货物
Repo e ion 收回
Reproduction cost 再生产成本
Reproduction value 再生产价值
Request notes 申请书
Requisition 请求单
Requisition for payment 请求付款书
Resale 转卖
Resci ion of dividends 退回股利
Reserve 准备金；各项准备
Reserve account 公积帐
Reserved fund 公积金
Reserved surplus 保留盈馀
Reserve for abatement for taxes 减税准备
Reserve for accidents （职工）意外损伤准备
Reserve for allowance 折让准备
Reserve for amortization 摊销准备
Reserve for a reciation 涨价准备
Reserve for bad and doubtful account 枯帐准备金
Reserve for bad debts 估帐准备
Reserve for bonded debts 债券债务准备
Reserve for bond redemption 偿债准备
Reserve for contingencies 意外事项准备金
Reserve for dead loan 估帐准备
Reserve for debt extinguishments 偿债公积
Reserve for depletion 耗减准备
Reserve for depreciation折旧准备
Reserve for discounts 折扣准备
Reserve for dividend 股利准备金
Reserve for doubtful account 疑帐准备
Reserve for encumbrances 保留数准备
Reserve for equalization of dividends 平均股利准备
Reserve for expa ion 发展公积金
Reserve for expenditure encumbrance 岁出保留数准备
Reserve for expiration of patents 专利权销减准备
Reserve for exte io  发展公积金
Reserve for extraordinary 意外事故准备
Reserve for inadequacy 不敷用准备
Reserve for i urance 保险准备
Reserve for lo  on doubtful accounts 疑帐损失准备
Reserve for market fluctuation 市价变动准备
Reserve for o olescence 陈废准备
Reserve for overhead 间接费用（负荷）准备
Reserve for payment 支付准备
Reserve for pe io  恤养准备
Reserve for plant exte ion 广场扩充准备
Reserve for redemption of preferred stock 收回优先股准备
Reserve for renewals and replacements 换新及重置准备
Reserve for repairs 修理准备
Reserve for sales discounts 销货折扣准备
Reserve for sinking fund 偿债准备
Reserve for taxes 税捐准备
Reserve for temporary loa  暂借款准备
Reserve for unllectible accounts 坏账准备
Reserve for unrealized increment in a ets value 未实现资产增价准备
Reserve fund(s) 准备金
Reserve liabilities 准备负债
Residual a ets 剩馀资产
Residual equity 剩馀业主权；剩馀衡平权
Residual properties 剩馀财产
Residual value 剩馀价值
Residual legacy 分馀遗赠
Resources 资源；资力
Rest 盈馀（同surplus）
Retail dealer; retail trader; retailer 小贩；零售商
Retail inventory 零售存货
Retail method of inventory 零售价盘存法
Retail price 零售价目
Retail store; Retail establishment 零售店
Retail trade; Retail busine  零售生意；小买卖
Retained earnings 收益保留数（同surplus）
Retire a bill, to 见票即付（银）
Retired bonds 已收回债券
Retired partner 千退股东
Retired stock 已收回股份
Retirement 退休金；退股
Retirement (of fixed a ets) 退废（指固定资产而言）
Retirement fund 资产换置基金；退还基金
Retirement policy 退废政策（指折旧）
Return bill 退回银材料
Retuned bill 退票
Returned material report 退货报告书
Returned materials 退回材料
Returned purchase 退货（同purchase retur ）
Returned purchase invoice 退货单据
Retur  退回；退出；报酬；税单
Return sales退货（同sales retur ）
Return sales memo 退货通知单
Return sales report 退货报告
Return shi ing order 退货发运单
Revaluation proce  重计价程序
Revaluation surplus 重计价盈馀
Revenue 收入；岁入
Revenue balance sheet 步入类资产负债表
Revenue budget 岁入预算
Revenue charges 营业支出（业入支出）
Revenue collecting office 收款处
Revenue expenditure 营业支出（业入支出）
Revenue funds 岁入基金
Revenue ledger 岁入分类帐
Revenue receipts 岁入款项；营业收入款项
Reversing entries 转回记录；转回分录
Reversing fund 循环基金
Reward 赏金；报酬
Right权利
Right of way 地役权
Rights 权利；认股权
Rights of beneficiaries 受益者权利
Rotary fund 循环基金（同revolving fund）
Rough copy; draft 草稿
Rough estimate 概算
Royalties 使用税；租金；版税
Ruling 划线；裁定
Ru ing account form 流水帐式（决算表）
Ru ing cost 继续成本；边疆成本（同continuing cost）
Ru ing expe es 日常费用
Ru ing form of profit and lo  statement 流水式损益表（意同报告式损益表）
Ru ing inventory 永续盘存（同perpetual inventory）