会计学专业词汇英语翻译

研究发展    R & D，research & development

随机，任意    random

随机数    random number

随机选样    random sample

随机选样法    random sampling

随机离势    random variation

全距    range

分级    ranking

快速摊销，加速折旧    rapid amortization，accelerated depreciation

费率基础    rate base

贴现率    rate of discount

股利率    rate of dividend

汇兑率，兑换率    rate of exchange

边际率，毛利率    rate of margin，rate of gross profit

报酬率法(资本预算)    rate of return method (of capital budgeting)

周转率    rate of turnover

报酬率定价法    rate-of-return pricing

分等    rating

比率    ratio

比率分析    ratio analysis

销货成本与营业费用对销货净额比率    ratio analysis cost of sale and operating expense to net sale

资本对流动负债比率    ratio of capital to current liability

现金对流动负债比率    ratio of cash to current liability

流动资产对资产总额比率    ratio of current asset to total asset

流动负债对负债总额比率    ratio of current liability to total liability

固定资产对资本比率    ratio of fixed asset to capital

固定资产对资产总额比率    ratio of fixed asset to total asset

固定负债对担保资产比率    ratio of fixed liability to asset held for security

资本对负债比率    ratio of inside to outside equities

存货对应收款项比率    ratio of inventory to receivable

净益对销货净额比率    ratio of net income to net sale

净益对净发股本比率    ratio of net income to outstanding stock

净益对业主权益比率    ratio of net income to proprietorship

净益对资产总额比率    ratio of net income to total asset

营业利益对销货净额比率    ratio of net operating profit to net sale

销货净额对业主权益比率    ratio of net sale to proprietorship

销货净额对应收款项比率    ratio of net sale to receivable

速动资产对流动负债比率    ratio of quick asset to current liability

盈余对资本净值比率    ratio of surplus to net worth

应付款项对购货比率    ratio of trade account payable to purchase

原料    raw material

原料分类帐    raw material ledger