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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 |
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ratio of capital to current liability |
資本對流動負債比率 |
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ratio of cash to current liability |
現金對流動負債比率 |
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ratio of current asset to total asset |
流動資產對資產總額比率 |
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ratio of current liability to total liability |
流動負債對負債總額比率 |
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ratio of fixed asset to capital |
固定資產對資本比率 |
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ratio of fixed asset to total asset |
固定資產對資產總額比率 |
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ratio of fixed liability to asset held for security |
固定負債對擔保資產比率 |
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ratio of inside to outside equities |
資本對負債比率 |
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ratio of inventory to receivable |
存貨對應收款項比率 |
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ratio of net income to net sale |
淨益對銷貨淨額比率 |
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ratio of net income to outstanding stock |
淨益對淨發股本比率 |
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ratio of net income to proprietorship |
淨益對業主權益比率 |
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ratio of net income to total asset |
淨益對資產總額比率 |
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ratio of net operating profit to net sale |
營業利益對銷貨淨額比率 |
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ratio of net sale to proprietorship |
銷貨淨額對業主權益比率 |
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ratio of net sale to receivable |
銷貨淨額對應收款項比率 |
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ratio of quick asset to current liability |
速動資產對流動負債比率 |
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ratio of surplus to net worth |
盈餘對資本淨值比率 |
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ratio of trade account payable to purchase |
應付款項對購貨比率 |
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raw material |
原料 |
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raw material ledger |
原料分類帳 |
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re-group |
重歸類 |
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reabsorbed cost |
再吸收成本，再分配成本 |
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reabsorption |
再吸收，再分配 |
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reacquired bond |
重取得債券 |
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reacquired stock |
重取得股份 |
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readjusting entry |
重調整分錄 |
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real account |
實質帳戶，實帳戶 |
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real asset |
實質資產 |
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real cost |
實質成本 |
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real estate |
不動產，房地產 |
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real estate mortgage |
不動產抵押 |
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real liability |
實質負債 |
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real price，real value |
實質價格，實質價值 |
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real property |
不動產 |
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real wages |
實質工資 |
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real-value item |
實值項目 |
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realizable value |
可變現價值 |
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realization |
實現，變現 |
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realization account |
變現帳戶 |
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realization and liquidation |
變現與清算 |
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realization and liquidation account |
變現清算表 |
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realization and liquidation profit and loss account |
變現清算損益帳戶 |
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|
realization and liquidation statement |
變現清算表 |
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realization of profit |
利益實現 |
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realized appreciation |
已實現漲價 |
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realized profit |
已實現利益 |
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realized revenue |
已實現收，已實現所入 |
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realized surplus |
已實現盈餘 |
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reappraisal surplus |
重估價公積 |
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rebate |
折扣，退回 |
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recapitalization |
資本重整 |
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recapitulation sheet，recapitulation statement |
摘要表 |
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receipt and disbursement statement，receipt and payment account |
現金收付表 |
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|
receipt and payment documents |
收付憑證 |
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receipt ledger |
收入分類帳 |
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receipt voucher |
收入憑單，收入傳票 |
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|
receivable |
應收款項，應收 |
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|
received report，receiving report |
收貨報單 |
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|
receiver |
清算人，收受人 |
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receiver's cash account |
清算人現金帳 |
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|
receiver's certificate |
清算人借款證 |
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receiving department |
收貨部 |
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receiving department expense |
收貨部費用 |
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|
receiving expense |
收貨費用 |
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|
receiving slip |
收入傳票 |
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|
receiving voucher |
收入憑單，收入傳票 |
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reciprocal account |
相對帳戶 |
|
|
reconciliation of surplus |
公積調節表 |
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|
reconciliation [statement] |
調節，調節表 |
|
|
reconciling bank account |
調節銀行存款帳戶 |
|
|
reconciling inventory |
調節存貨 |
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|
reconstruction |
重建 |
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|
record date |
列冊日期 |
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|
record of cash disbursement |
現金付出記錄 |
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|
record of cash receipt |
現金收入記錄 |
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|
record of goods sold |
銷貨記錄 |
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recorded cost |
已記錄成本 |
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recorded value |
記錄價值 |
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recording medium |
記錄依據，記帳原始依據 |
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recoup |
補償 |
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recover |
收回，補償 |
|
|
recoverable cost |
可收回成本 |
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|
recoverable expenditure |
可收回支出 |
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|
recoverable loss |
可補償損失 |
|
|
recoverable value |
可收回價值 |
|
|
recovery |
收回，回收 |
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recovery value |
收回價值 |
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|
recurrent income |
續生收益 |
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|
recurrent profit and loss |
續生損益 |
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|
recurring cost |
續生成本 |
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|
red-herring prospectus |
非正式募股書，紅魚募股書 |
|
|
red-ink entry |
赤字記錄 |
|
|
redemption |
贖回 |
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|
redemption fund，sinking fund |
贖債基金，償債基金 |
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|
rediscount |
重貼現 |
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|
redistributed cost |
再分配成本 |
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|
reducing instalment method (of depreciation) |
分期遞減折舊法 |
|
|
reducing-balance form，report form |
餘額式，報告式 |