财务英语英汉对照表(专业名词术语参照).doc

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1、returnontotalasset资本总额收益率returnonstockholders’equity股东产权收益率returnoncommonstockequity普通股产权收益率returnonsales销售收益率receivablesturnover应收帐款周转率returnoninvestment投资收益率returninequity产权收益率racialdiscrimination种族歧视racketeering敲诈，诈骗radicalschoolofaccountingtheory激进学派会

2、计理论radicalunionism激进工会主义raid掠夺股权，盗用，挪用raiderfirm掠夺性企业raisedcheck涂改支票raisingfunds筹措资金rake-off受贿R&Dcompany研究和发展专业公司R&Dcost研究和发展成本random随机randomaccess随机存取randomaccessmemory随机存取存储器randomsampling随机抽样法randomvariance随机变量randomwalktheory随机漫步理论range全距，幅距rank登记，顺序r

3、ankingofprojects投资项目排列顺序rapidamortization快速摊销ratablevalue应税价值rate比率rateanticipations利率预期掉换ratecutting费率削减ratefixing费率核定rateofdiscount贴现率，折现率rateofdividend股利率rateofinterest利率rateofreturnoninvestment投资收益率rateofreturnonsales销售收益率rateofreturnonequity产权收益率rate

4、perannum年率rateperdiem日率ratepermensem月率rateregulation费率管制raterisk汇率风险，利率风险rates地方税ratesrelief地方税减免ratessupportgrant地方税补助拨款ratevariance工资率差异ratification认可，批准rating评定信用等级ratingagency信用等级评定机构ratio比率ratioanalysis比率分析ratioanalysismethod比率分析法ratiochart比率图表ratioc

5、ovenant比率保证条款ratioestimation比率推算法rationalizedproduction合理化生产ratioofcurrentassettocurrentliability流动资产对流动负债比率ratioofcurrentassettototalasset流动资产对资产总额比率ratioofcurrentliabilitytototalliability流动负债对负债总额比率ratioofdependenceonforeigntrade外贸依存率ratiooffixedassetto

6、capital固定资产对资本比率ratiooffixedtototalassets固定资产对总资产比率ratioofinventorytonetsales存货对销售净额比率ratioofnetincometonetsales净收益对销售净额比率ratioofnetincometoequity净收益对资本净值比率ratioofquickassettocurrentliability速动资产对流动负债比率ratioofreceivabletonetsales应收帐款对销售净额比率ratioofsalestoc

7、ost销售成本率ratiooftotalliabilitytoequity负债总额对资本净值比率rawdata原始数据rawmaterialinventory原材料存货r_base个人电子计算机数据库管理程序reacquiredbond购回债券reacquiredstock购回股票read阅读reader阅读器readjustablebond可调整利率债券readjustingentry帐务重新调整分录read-writememory读写存储器readycash现金，现款readysale适销，畅销rea

8、dyshipment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realaccount实帐户realcapital实物资本realcost实物成本，实际成本realestate房地产，不动产realestateagent不动产经纪人realestateincome不动产收益realestateinvestment不动产投资realestateinvestmenttrust不动产投资信托公司