财务英语.docx

1、财务英语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

2、 unionism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&D company研究和发展专业公司 R&D cost研究和发展成本 random随机 random access随机存取 random access memory随机存取存储器 random sampling随机抽样法 random variance随机变量 random walk theory 随机漫步理论 range全距，幅距 rank登记，顺序 ranking of projects投资项目排列顺

3、序 rapid amortization快速摊销 ratable value应税价值 rate比率 rate anticipation swap利率预期掉换 rate cutting费率削减 rate fixing费率核定 rate of discount贴现率，折现率 rate of dividend股利率 rate of interest利率 rate of return on investment 投资收益率 rate of return on sales销售收益率 rate of return on equity产权收益率 rate per annum年率 rate per diem日

4、率 rate per mensem月率 rate regulation费率管制 rate risk汇率风险，利率风险 rates地方税 rates relief地方税减免 rates support grant地方税补助拨款 rate variance工资率差异 ratification认可，批准 rating评定信用等级 rating agency信用等级评定机构 ratio比率 ratio analysis比率分析 ratio analysis method比率分析法 ratio chart比率图表 ratio covenant比率保证条款 ratio estimation比率推算法 ra

5、tionalized production合理化生产 ratio of current asset to current liability流动资产对流动负债比率 ratio of current asset to total asset流动资产对资产总额比率 ratio of current liability to total liability流动负债对负债总额比率 ratio of dependence on foreigntrade外贸依存率 ratio of fixed asset to capital固定资产对资本比率 ratio of fixed to total assets

6、固定资产对总资产比率 ratio of inventory to net sales存货对销售净额比率 ratio of net income to net sales净收益对销售净额比率 ratio of net income to equity净收益对资本净值比率 ratio of quick asset to current liability速动资产对流动负债比率 ratio of receivable to net sales应收帐款对销售净额比率 ratio of sales to cost销售成本率 ratio of total liability to equity负债总额对资

7、本净值比率 raw data原始数据 raw material inventory原材料存货 r_base个人电子计算机数据库管理程序 reacquired bond购回债券 reacquired stock购回股票 read阅读 reader阅读器 readjustable bond可调整利率债券 readjusting entry帐务重新调整分录 read-write memory读写存储器 ready cash现金，现款 ready sale适销，畅销 ready shipment即期装运 Reaganomics里根经济学 real实物的，实际的，不动产的，房地产的 real accou

8、nt实帐户 real capital实物资本 real cost实物成本，实际成本 real estate房地产，不动产 real estate agent不动产经纪人 real estate income不动产收益 real estate investment不动产投资 real estate investment trust不动产投资信托公司 real estate loan不动产贷款 real estate market不动产市场 real estate mortgage不动产抵押 real estate mortgage bond不动产抵押债券 real estate portfoli

9、o不动产组合投资 real estate tax不动产税 real gross national product实际国民生产总值 real income实际收入，实际收益 real investment实际投资 realizability变现能力 realizable asset可变现资产 realizable value可变现价值 realizable value accounting变现价值会计 realization实现，变现 realization and liquidation account变现清算帐户 realization and liquidation statement资产

10、清算表 realization convention 实现常规 realization principle实现原则 realized gain or loss已实现损益 realized value变现价值 real national income实际国民收入 real personal disposable income个人可支配的实际收入 real property不动产 real rate of interest实际利率 real-time information system实时信息系统 real-time processing实时处理 realty不动产 real value实际价值

11、 real wage实际工资 rearrangement of debt重新安排债务 reasonableness check合理性抽查，合理性校验 reasonable value合理价值 reassessment重估价 rebate回扣，退税 rebate card回扣信用卡 rebudgeting重编预算 recapitalization重组资本 recapture clause收回权益条款 recapture of earnings超额收益的归国有 receipt收入，现金收入；收据 receivables应收款项 receivables financing应收款项融通资金 recei

12、vables turnover应收帐款周转率 receiver收款人，破产企业财产接管人 receivership accounting破产清算责任会计 receiving order接管指令 receiving report收货报告单，收货单 recession衰退 reciprocal account相互往来帐户 reciprocal allocation method相互分配法，相互分摊法 reciprocal buying互购，互买 reciprocal holdings相互控股 reciprocal tariff互惠关税 reciprocal trade互惠贸易 reclassify

13、再分类 recognition criteria确认标准 recognition of expense费用确认 recognition of revenue营业收入确认 recognition principle确认原则 recognition rule确认规则 reconciliation 调节 reconciliation statement调节表 reconciliation working sheet调整工作底稿 recontract重订合同 record记录 record date列册日期 recording medium记帐媒介 records protection记录保护 rec

14、ords retrntion记录保存 recoup补偿 recourse追索权 recoverable amount可收回金额 recoverable cost可回收成本 recovery复苏，回收 recovery value回收价值 recurring audit经常性审计 recurring costs经常性成本 red balance赤字余额 red clause letter of credit红条款信用证 redeemable bond可赎回债券 redeemable preferred stock可赎回优先股 redemption赎回，偿还 redemption fund偿债基金

15、 redemption period赎回期，偿还期 redemption premium赎回溢价 redemption price赎回价格，兑回价格 redemption yield兑回收益率，兑现收益率 redevelopment再开发 red flag红色信号 red-herring prospectus红色招股说明书 red risk赤字，亏损 red-ink entry红字分录 rediscount转贴现，再贴现 rediscount rate转贴现率，再贴现率 redistributed cost再分配成本 redistribution of income收入再分配 redistri

16、bution of wealth财富再分配 reducing-balance method 余额递减折旧法 reduction of capital缩减资本，减资 redundancy payment解雇津贴 reexport再出口，转口 referee公断人，后备付款人 reference资信证明信，资信证明材料；索引，查帐索引 reference book资信手册 refinancing重筹资本 reflation通货复帐 reform改革 reformation of economic system经济制度改革 refugee capital逃亡资本 refund退款，退税；兑换证券，调

17、换证券 refunding bond调换债券 regional cpa firms地区性会计事务所 regional economic integration地区经济一体化 regional network地区网络 regional stock exchange地区性股票交易所 regional trading arrangements地区贸易安排 register登记薄，寄存器 registered auditor注册审计师 registered bond记名债券 registered bookkeeper注册薄记师 registered business programmer注册企业程序师

18、 registered capital注册资本 registered stock记名股票 registered trademark注册商标 register of directors and secretaries公司董事和秘书登记薄 register of members股东登记薄 register of transfer转让登记薄 registrar注册管理机构，注册管理官员 registrar in bankruptcy破产注册管理局 registrar of company公司注册管理局 registration登记，注册 registration statement申请上市注册报表

19、regression analysis回归分析 regression coefficient回归系数 regressive tax递减税，累退税 regular audit常规审计 regular dividend正常股利 regular income固定收入，固定收益 regular rate正常工资率，常规利率 regular tax正税 regulation条例，规章 regulation of corporate financial reporting公司会计报表条例，公司会计报表规章 regulation S-T规章，申请上市电子注册会计报表规章 regulation S-X规章，申

20、请上市注册会计报表内容和格式规章 regulatory tax节制税 rehabilitation cost修复成本 rehypothecate再抵押 reimbursable expenditure可补偿支出 reimbursement偿付 reimbursing bank偿付银行 reinsurance分保，再保险 reinvestment再投资 reinvestment privilege再投资特权 reinvestment rate再投资率 reinvestment risk再投资风险 related company联营公司 related cost关联成本 related fund关

21、联基金 related party transaction关联人士交易，内幕交易 relative cost advantage相对成本优势 relative fixed cost相对固定成本 relative priority相对优先求偿权 relative risk相关风险 relative sales value method相对销售价值法 relative volatility相对变动性 release放弃权益，解除抵押 relevance相关性 relevance principle相关性原则 relevant cost相关成本 relevant range相关范围 reliabil

22、ity 可靠性，可靠程度 reliability principle可靠性原则 reliance on internal control对内部控制制度的信赖程度 relief救济，剔除，减免 remittance汇付，汇款 remittee收款人 remitter汇款人 remitting bank托收银行，汇款银行 remortgage转抵押，再抵押 remote terminal远程终端机 removal cost拆迁成本 remuneration报酬 renegotiation重议价 renewal更新，展期 rent租用，租金 rental expense租赁费用 rental inc

23、ome租赁收益 rent-purchase租购 reorder cost订货成本，再订货成本 reorder point订货点，再订货点 reorder quantity订货量 reorganization公司改组，公司重组 reorganization bond公司改组债券 reorganization plan公司改组计划，公司重组计划 repairs and maintenance维修费 repatriation restriction汇出利润限制 repayment偿还，偿付 repeating audit重复性审计 repeating decision重复性决策 replacemen

24、t cost重置成本 replacement cost accounting重置成本会计 replacement cost insurance重置成本保险 replacement value重置价值 repledge转押 replevin归还产权 repo再回购协议 report 年度报告，审计报告 report form报告式 reporting currency报告货币 reporting objectives报告目标 reporting period报告期 reporting policies报告政策 reporting postulate报告假设 reporting standard

25、for audit审计报告准则 repossession已售商品收回 representation情况申诉，情况说明 representation and warranties情况申诉和保证 representative firm代表性企业 representative sample代表性样本 repressed inflation抑止性通货膨胀 reproduction cost再生产成本 reprivatization发还私营 repudiation拒付债务 repurchase agreement再购回协议 repurchased stock购回股份 request for propos

26、al请求投标，招标 required deposit balance规定存款余额 required rate of return期望收益率 requisition请购单，领料单 resale转售 resale price转售价格 resale value转售价值 rescheduling of debt债务重议 rescission解约 research and development研究和开发 research and development cost研究和开发成本 research intensive研究密集 research libraries information network研究

27、性图书信息网络 reservation权益保留 reserve准备，准备金,公积金 reserve accounting 公积金会计 reserve currency储备货币 reserve for accidents意外事故准备金 reserve for depreciation折旧准备 reserve fund准备金，公积金 residual asset剩余资产 residual claim剩余索赔权 residual cost剩余成本 residual equity剩余股权 residual equity theory剩余产权论 residual income剩余收益额 residual

28、 theory of dividend剩余股利理论 residual value剩余价值 resolution决议 resource资源，资财 resource allocation资源分配 resource budget资源预算 resource-oriented production面向资源生产 resources conservation资源保护 resource sharing资源分享 respondentia船货抵押借款 responsibility accounting责任会计 responsibility budget责任预算 responsibility center责任中心

29、responsibility costing责任成本计算法 restatement of financial statement重编财务报表，重编会计报表 restitution赔偿，偿还 restraint of trade贸易约束 restricted cash限定用途现金 restricted fund限定用途基金 restricted retained earning限定用途留存收益 restricted security限制公开发行的证券 restrictive covenant限制性条款 restrictive endorsement限定背书 restrictive policy限

30、制性政策 restructuring of debt债务重定，债务调整 results from operation经营成果 retail accounting零售会计 retail audit零售审计 retail cost零售成本 retail method 零售盘存法 retail price零售价 retail price index零售价格指数 retained earnings留存收益，留存盈余 retained earnings policy 留存盈余政策，留存收益政策 retained earnings statement 留存盈余表，留存收益表 retained earnings to net worth ratio留存收益对资本净值比率 retained income 留存收益 retained profit 留存利润 retention money 扣留款项，保留款项;留存资金 retention ratio 留存比率 retirement退役，报废；退股，还本；退休 retirement benefit退休金 retirement fund资产重置基金；退休金基金 retirement of bond债