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R as the fifth letter of a
R&D see RESEARCH & DEVELOPMENT.
RAB is REGULATORY ASSET BASE.
RABBI TRUST is a nonqualified deferred compensation
RAM is Random-Access Memory.
RAN see REVENUE ANTICIPATION NOTE.
RAND is a currency of South Africa.
RANDOM SELECTION is a probability-based selection protocol
RAR, dependent upon context, is Resource Allocation
RATE BASE is the value of a
RATE OF RETURN
RATE OF RETURN is the gain or
RATIO is the relative size, expressed as
RATIO ANALYSIS involves conversion of financial numbers
RCLD see REPRODUCTION COST LESS DEPRECIATION.
REACH, in advertising, is the total number
REAL, dependent upon usage, means either 1.
REAL (REAIS) is a currency of Brazil.
REAL ACCOUNTS, also called permanent accounts, are
REAL ESTATE see REAL PROPERTY.
REAL PROPERTY is land and / or
REALES BOLIVIANOS is a currency of Argentina.
REALIZABLE VALUE is the expected proceeds from
REALIZATION PRINCIPLE is that revenue should be
REALIZED GAIN/LOSS, in securities, is a capital
REALIZED INCOME see REALIZED NET INCOME.
REALIZED NET INCOME
REALIZED NET INCOME, in relation to a
REASONABLE ASSURANCE, in internal control, is the
REASONABLE CERTAINTY is the degree of certainty
REASONABLE PERSON is a phrase to denote
REASONABLENESS TEST is where the expected value
REAUDIT is when an auditor is asked
REBATE is a. payment to a customer
RECAPITALIZATION: It is dependent upon how you
RECAST EARNINGS is a recalculation of earnings
RECEIPT is a written acknowledgment that a
RECEIPTS this term, unless otherwise qualified, in
RECEIVABLE is an amount awaiting receipt of
RECEIVABLES TURNOVER see ACCOUNTS RECEIVABLE TURNOVER.
RECEIVER is a court appointed person who
RECEIVERSHIP is equitable remedy whereby a court
RECEIVING is to get something or come
RECEIVING REPORT is a document completed in
RECHARGE, in accounting, normally involves an activity
RECIPROCAL INVESTMENT is primarily a protection measure
RECOGNIZE or RECOGNITION
RECOGNIZE or RECOGNITION is the recording of
RECONCILE / RECONCILIATION
RECONCILE / RECONCILIATION is the adjusting of
RECORD DATE, in securities, is the date for
RECORDING PRINCIPLE of Accrual Basis of accounting
RECOURSE, in finance, is the right to
RECOURSE NOTE is a note where the
RECOVERABLE AMOUNT is, in relation to an
RECOVERY, in finance, a. absorption of cost
RECURRING ENTRY is a scheduled accounting entry
RED HERRING is a preliminary registration statement
RED-WELLS are when legal records are set
REDEEMABLE means cashable, i.e. able to be
REDEMPTION is the repayment of the principal
REDISCOUNT is to discount short-term negotiable debt
REFERENDUM is when a legislative act is
REFINANCE is to to renew or reorganize
REFLATION is, upon recovering from a depression
REFUNDING is redeeming a bond with proceeds
REFURBISH is to renovate or clean up.
REG A see REGULATION A.
REG D see REGULATION D.
REG S see REGULATION S.
REGISTER, in accounting, is a formal or
REGISTERED BONDS are bonds for which the
REGISTERED INVESTMENT ADVISOR
REGISTERED INVESTMENT ADVISOR (RIA) is an investment
REGISTRATION RIGHTS is the right to require
REGRESSIVE TAX is a tax system to
REGULAR SETTLEMENT is 1) For short-term or U.S.
REGULATION is the act of controlling or
REGULATION A, in the USA, is a
REGULATION D, in the USA, is a
REGULATION S, in the USA, is a
REGULATORY ASSETS are those assets under control
REICHSMARK is a currency of Germany.
REIMBURSEMENT is to pay back to someone,
REIT is Real Estate Investment Trust.
RELATED PARTY TRANSACTION
RELATED PARTY TRANSACTION is an interaction between
RELATIVE CHANGE is a value that is
RELEVANCE CONCEPT refers to the capacity of
RELEVANT is having a bearing on or
RELEVANT ASSERTION, in accounting, is a financial
RELEVANT COST, in managerial accounting decision-making situations,
RELEVANT RANGE is the range of activity
RELIABILITY CONCEPT is a quality of information
REMARKETED PREFERRED STOCK
REMARKETED PREFERRED STOCK is a preferred stock issues-auction-rate
REMIC is Real Estate Mortgage Investment Conduit. Refers
REMITTANCE ADVICE is a notice of payment
REMITTING BANK is a bank that sends
REMUNERATION is the act of paying for
RENEWAL NOTE is a note that renews
RENT EXPIRED is based upon prepaid rent
RENTENMARK is a currency of Germany.
REPLACEMENT COST is the total cost at
REPLACEMENT COST NEW
REPLACEMENT COST NEW is the current cost
REPLACEMENT RESERVE FUND
REPLACEMENT RESERVE FUND, in real estate, is
REPLACEMENT VALUE is the cost to replace
REPLACEMENT VALUE CONCEPT
REPLACEMENT VALUE CONCEPT, in insurance, is loss
REPO is a contract under which the
REPORT DATE is the date conclusions are
REPORTABLE CONDITION is a matter coming to
REPORTABLE EVENT see REPORTABLE CONDITION.
REPORTABLE SEGMENT is a business segment or
REPORTED EARNINGS PER SHARE
REPORTED EARNINGS PER SHARE is the earnings
REPORTING ENTITY is the legal entity for
REPORTING PERIOD see ACCOUNTING PERIOD.
REPOSSESSION is the action of regaining possession,
REPRESENTATION EXPENSES are those expenditures whose character
REPRODUCTION COST LESS DEPRECIATION
REPRODUCTION COST LESS DEPRECIATION (RCLD) is a
REPRODUCTION COST NEW
REPRODUCTION COST NEW is the current cost
REPURCHASE AGREEMENT (REPO) is a contract in which
REQUIRED RATE OF RETURN
REQUIRED RATE OF RETURN see HURDLE RATE.
REQUISITION is a written request to buy
RESCIND is to revoke, cancel, or repeal
RESEARCH & DEVELOPMENT
RESEARCH & DEVELOPMENT (R&D) is research as
RESERVE is an accounting entry that properly
RESERVE ACCOUNTS, generally, are those accounts where
RESERVE CAPITAL is that part of the
RESIDUAL, generally, is something left after other
RESIDUAL CLAIM is a claim to a
RESIDUAL EQUITY THEORY
RESIDUAL EQUITY THEORY is the theory that
RESIDUAL INCOME is income from efforts which
RESIDUAL OWNERSHIP see RESIDUAL EQUITY THEORY.
RESIDUAL VALUE is: a) Realizable value of
RESOURCE ABSORPTION, in business, is the depletion
RESPONSIBILITY ACCOUNTING is the collection, summarization, and
RESPONSIBILITY CENTER is a subunit in an
RESTATE see RESTATEMENT OF FINANCIALS.
RESTATEMENT OF FINANCIALS
RESTATEMENT OF FINANCIALS are sometimes required by
RESTRICTED is something that is curbed or
RESTRICTED ASSETS are assets / resources which
RESTRICTED DONATIONS see RESTRICTED ASSETS.
RESTRICTED STOCK is stock which is acquired
RESTRICTION CONTROL, in accounting, is one type
RESTRUCTURING is the termination of employees and
RESULTS FROM OPERATION
RESULTS FROM OPERATION is a synonym for
RETAIL is the selling of goods directly
RETAINAGE, in a construction contract, is the
RETAINED EARNINGS are profits of the business
RETAINED EARNINGS STATEMENT
RETAINED EARNINGS STATEMENT see STATEMENT OF RETAINED
RETAINED PROFIT see RETAINED EARNINGS.
RETROACTIVE is to affect and modify things
RETROSPECTIVE is to be concerned with or
RETROSPECTIVE REIMBURSEMENT, in healthcare, is where reimbursement
RETURN OF CAPITAL
RETURN OF CAPITAL is the distribution of
RETURN ON ASSETS
RETURN ON ASSETS (ROA) shows the after
RETURN ON CAPITAL EMPLOYED
RETURN ON CAPITAL EMPLOYED (ROCE) is a
RETURN ON EQUITY
RETURN ON EQUITY (ROE) measures the overall
RETURN ON INVESTED CAPITAL
RETURN ON INVESTED CAPITAL (ROIC) is a
RETURN ON INVESTMENT
RETURN ON INVESTMENT (ROI) is a profitability
RETURN ON NET WORTH
RETURN ON NET WORTH see RETURN ON
RETURN ON RATE BASE
RETURN ON RATE BASE is the ratio
RETURN ON SALES
RETURN ON SALES is a measure of
RETURN ON STOCKHOLDERS EQUITY
RETURN ON STOCKHOLDERS EQUITY is a measure
RETURNS INWARDS are goods sold on credit
RETURNS OUTWARDS are goods bought on credit
REVALUATION, in general, is the reconsideration of
REVALUATION RESERVE see ASSET REVALUATION RESERVE.
REVALUATION SURPLUS, under the revaluation model, increases
REVENUE is the inflows of assets from
REVENUE ADJUSTMENT is a journal entry to
REVENUE ANTICIPATION NOTE
REVENUE ANTICIPATION NOTE (RAN) is a note sold
REVENUE BONDS are a type of municipal
REVENUE CONTRACT is a binding agreement between
REVENUE CYCLE is the sections of a
REVENUE EXPENDITURE is the cost of resources
REVENUE JUSTIFIED is where the revenue realized
REVENUE PRINCIPLE is where revenues are recorded
REVENUE RECOGNITION is the process of recording
REVENUE RESERVE is a fund that is
REVERSE COST-BENEFIT METHOD
REVERSE COST-BENEFIT METHOD is based on the
REVERSE REPO see REVERSE REPURCHASE AGREEMENT.
REVERSE REPURCHASE AGREEMENT
REVERSE REPURCHASE AGREEMENT (reverse repo) is the
REVERSE TAKEOVER can occur in different forms:
REVERSING ENTRY is a very special type
REVERSION ASSET see ASSET REVERSION.
REVIEW is an accounting service providing some
REVIEW EVIDENCE is information used by the
REVOCABLE LETTER OF CREDIT
REVOCABLE LETTER OF CREDIT is a letter
REVOLVING COLLATERAL is accounts receivable or inventory
REVOLVING CREDIT is a line of credit
REVOLVING FINANCING is financing secured by collateral.
REVOLVING FUND is money that is renewed
REVOLVING LINE OF CREDIT
REVOLVING LINE OF CREDIT in commercial banking
REVOLVING LOAN is a loan that is
REWORK is to change an item in
RFID is Radio Frequency Identification Tag. An
RFP is Request for Proposal.
RFSB is Rehabilitation Fund for Small Businesses.
RGNI is Real Gross National Income.
RI is Residual Income.
RIAL is a currency of Iran, Oman,
RIEL is a currency of Cambodia (Kampuchea).
RIGHTS, generally, is an entitlement to something,
RINGGIT is a currency of Malaysia.
RISK is the measurable possibility of losing
RISK ADJUSTED RETURN
RISK ADJUSTED RETURN is when we subtract
RISK ANALYSIS is an analysis of the
RISK ASSESSMENT PROCEDURES
RISK ASSESSMENT PROCEDURES are the audit procedures
RISK-FREE RATE is the rate of return
RIYAL is a currency of Saudi Arabia
ROA see RETURN ON ASSETS.
ROACE stands for Return on Average Capital
ROBUST is when a business is considered
ROCC is an acronym for Return On
ROE see RETURN ON EQUITY.
ROG, in business, is an acronym meaning
ROI (Return on Investment) can be calculated
ROIC see RETURN ON INVESTED CAPITAL.
ROLL FORWARD, in accounting, it is the
ROLL FORWARD BUDGET
ROLL FORWARD BUDGET see CONTINUOUS BUDGET.
ROLLING STOCK is the equipment available for
ROLLOVER is: a. in U.S. real estate
ROM is Read-Only Memory.
ROYALTY is the share of the product,
RPI, among many others, can be Retail
RPU is Revenue Per User (telecommunications), Revenue
RRA is Reserve Recognition Accounting.
RUBEL (RUBL'OU) is a currency of Belarus.
RUBLE (ROUBLE, RUBLEI)
RUBLE (ROUBLE, RUBLEI) is a currency of
RUBLIS (RUBLI, RUBLU)
RUBLIS (RUBLI, RUBLU) is a currency of
RUFIYAA is a currency of Masdives.
RULE OF THUMB
RULE OF THUMB is a rough and
RULES-BASED ACCOUNTING is where specific accounting rules
RUN RATE, in finance, is how the
RUNNING RATE is a sustained constant rate,
RUNNING TOTAL is the sum of any
RUPEE is a currency of Ceylon, India,
RUPIAH is a currency of Indonesia.
RUPIE (RUPIEN) is a currency of German
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