|
|
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 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 |
|
|
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 |
|
|
rest，surplus |
盈餘(英)，剩餘 |
|
|
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 |