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English to Spanish Dictionary of Accounting Terms

R

Raise

Raise capital

Random sample

Ratable value

Rate

Rate base

Rate case

Rate earned on stockholdersâ equity

Rate earned on stockholders equity

Rate earned on total assets

Rate for advances against collateral

Rate of exchange

Rate of inflation

Rate of return

Rateable value

Rates

Ratio

Ratio analysis

Raw materials

Reacquired stock

Ready money

Real assets

Real estate

Real estate credit

Real estate guarantees

Real Estate Investment Trust (REIT)

Real estate tax

Real income

Real interest rate

Real investment

Real output

Real property

Real rate of return

Realizable assets

Realization

Realization account

Realization value

Realized gain

Realized gains

Realized loss

Realized profit

Realty

Rebate

Recapitalization

Recapture

Receipt in full

Receipts

Receivables

Receiver

Receiver order

Receiverâs certificate

Receivers certificate

Recognition of trade receivables already recorded

Reconciliation

Record an income

Record date

Recourse loan

Recovery of uncollectible debts

Redeem

Redeemed shares

Redemption

Redemption date

Redemption price

Rediscount

Rediscount rate

Reduction in loans

Reference price

Reference rate

Refinance

Refinancing

Refund

Refunding

Registered bond

Registered coupon bond

Registered security

Registered share

Registered share with restricted transferability

Regression analysis

Regressive tax

Regular dividend

Regulation S-X

Reimbursement

Reinsurance

Reinvestment discount

REIT

Release clause

Release of funds

Reliability

Relief

Reminder

Remittance

Rendering of accounts

Rendering of services

Renegotiated loan

Renew

Renewal

Rent expenses

Rental income

Rents payable

Rents receivable

Reorder point

Reorganization

Repatriation

Repayment

Replacement cost

Replacement cost accounting

Replacement method of depreciation

Replacement price

Replacement value

Replicate

Report

Report form of balance sheet

Reporting

Reporting currency

Representative office

Representative sample

Reproduction cost

Repurchase price

Resale

Resale merchandise

Resale price

Rescheduling of debt

Research and Development (R&D) costs

Reserve

Reserve currency

Reserve for allowances

Reserve for bad debt

Reserve for contingencies

Reserve for retirement of preferred stock

Reserve fund

Reserve required by the articles of association

Reset bond

Residual equity theory

Residual income (RI)

Residual value

Resource allocation

Resource gap

Resources

Restatement

Restatement in constant money

Restatement of asset values

Restocking

Restricted retained earnings

Restricted stock

Restricted surplus

Restrictive endorsement

Restructuring of debt

Results

Retail

Retail price

Retail sales

Retailer

Retained earnings

Retained earnings statement

Retained income

Retention rate

Retirement

Retirement annuity

Retirement fund

Return

Return on assets (ROA)

Return on equity (ROE)

Return on invested capital

Return on investment (ROI)

Return on sales

Revaluation

Revaluation deficit

Revaluation surplus

Revenue

Revenue ruling

Reversal entry

Reversal on contingent liabilities

Reverse stock split

Reversing entry

Revolving credit

Revolving fund

Right

Right of redemption

Right of return

Right-hand side

Rights offering

Risk

Risk analysis

Risk capital

Risk premium

Risk spread

Risk-adjusted return

Risk-free asset

Risk-free borrowing

Risk-free return

Riskless transaction

Robinson-Patman Act

Rolling forward budget

Rollover

Royalty

Rule of 72

Rule off

Running yield

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