财务英语英汉对照表(专业名词术语参照)

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

Reaganomics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