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English to Spanish Dictionary of Accouting Terms
R
Raise
Raise capital
Random sample
Ratable value
Rate
Rate base
Rate case
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 loss
Realized profit
Realized profit
Realty
Rebate
Recapitalization
Recapture
Receipt in full
Receipts
Receivables
Receiver
Receiver order
Receiver’s 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 date
Redemption price
Rediscount
Rediscount rate
Reduction in loans
Reference price
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
Replacement cost accounting
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
Retail sales
Retailer
Retained earnings
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 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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