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标题: 财务英语英汉对照表 (R) [打印本页]

作者: 帅哥 时间: 2009-11-24 15:28:08 标题: 财务英语英汉对照表 (R)

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 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
rationalized 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
Reagannomics里根经济学
real实物的，实际的，不动产的，房地产的
real account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 portfolio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
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
receivables 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
records 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
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
redistribution 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
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
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
reliability 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 income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
replacement 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 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 proposal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 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
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债券偿兑
retirement of stock股票退股
retirement plan退休计划，退休办法
retirement policy退休政策
retrenchement紧缩开支
retrieval检索
retroactive adjustment追溯调整
retroactive pay追补工资
return报酬，收益；纳税申报表，税单
returned check退回支票
returned goods退回货物
returned of capital资本退回，资本收回
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投资报酬率，投资收益率
return on sales销售收益率
return on total assets资产总额收益率
revalorization of currency币值重定
revaluation重估价
revaluation of assets资产重估价
revaluation of currency币值重估
revaluation reserve重估价准备金
revaluation surplus重估价盈余
revenue收入，营业收入；岁入，税收
revenue account营业收入帐户，岁入帐户
revenue and expense account收入和费用汇总帐户
revenue anticipation note待付税款票据
revenue bond收益担保债券
revenue center收入中心
revenue-cost graph收入成本图表
revenue expenditure营业支出
revenue-expense view收入－费用观念
revenue recognition 收入确认，营业收入确认
revenue recognition principle收入确认原则
revenue reserve营业公积金
reversal cost method倒轧成本法
reverse dumping反向倾销
reverse entry转回分录
reverse income tax反向所得税
reverse leverage反向杠杆作用
reverse splitup并股
reverse yield gap反向收益率差距
review检查，复核
revocable credit可撤销贷款
revocable letter of credit可撤销信用证
revocable trust可撤销信托
revolving charge account循环赊帐帐户
revolving credit循环信贷，循环贷款
revolving credit agreement循环信贷协议
revolving fund周转金
revolving letter of credit循环信用证
reward奖金，报酬
right权利，认股权，购股权
right of absolute priority绝对优先求偿权
right of action起诉权，诉讼权
right of execution执行权
right of first refusal第一拒绝权
right of lien留置权
right of offset抵消权
right of recourse追索权
right of redemption赎回权
right of subrogation取代债权，取代追索权
right of way地役权
rights issue附权发行
rights letter购股权证书
rights on附权，附认购新股权
rights out除权
rigid price僵硬价格
ring操纵市场集团
risk风险
risk-adjusted discount factor 险调整折现系数
risk-adjusted rate of return风险调整收益率
risk analysis风险分析
risk and return relationship风险和收益地关系
risk averter风险厌恶者
risk capital风险本
risk consulting风险咨询
risk diversification风险分散
risk exposure风险暴露程度
risk index风险指数
riskless portfolio无风险证券组合投资
riskless rate of return无风险投资收益率
risk lover风险爱好投资人
risk management风险管理
risk manager风险经理
risk premium风险报酬，风险溢酬
risk-return analysis风险收益分析
risk-return frontier风险收益边界
risk-return trade-off风险收益抉择
rock bottom price最低价
rocks财务窘迫
rolling budget滚动预算
rollover转期
rotation of auditor审计师轮换
rotation of capital资本循环，资本周转
rotation of directors公司董事轮换
round lot整批数量，整批
round off 去掉尾数，四舍五入
round sum整数
round transaction整套交易
round-tripping迂回套利
royalty租费，版税，开采权使用费，专利使用费，技术转让使用费
royalty payment专利权转让使用费，技术转让提出费
rubber check空头支票
rule 规则，实施细则，运算法则
rule off划线结传
rule of seventy-eight 78规则，贷款利息计算公式
rule of seventy-two72规则，投资本利和金额计算公式
rules of thumb约略估计方法
run挤兑
runaway inflation急骤上涨的通货膨胀
running ccount未结清帐户，赊帐帐户
running cost运转成本
running credit周转信贷
running expense日常费用
running form流水式
running in ventory永续盘存
running margin经营利差
running yield本期收益率
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