会计学专业词汇英语翻译

暂借款准备    reserve for temporary loans

坏税准备    reserve for uncollected taxes

坏帐准备    reserve for uncollectible accounts

未分配利息收益准备    reserve for undistributed interest earnings

未实现资产增价准备    reserve for unrealized increment in assets value

精算臆测差异准备    reserve for variations in actuarial assumption

耗损准备    reserve for wear and tear

准备金    reserve fund

负债准备    reserve liability

留存公积    reserved surplus

剩余资产    residual asset

残余成本，残值    residual cost，residual value

残余业主权益    residual equity

剩余净益，剩余净利    residual net income，residual net profit

剩余财产    residual property

分余遗产    residuary legacy

剩余遗产继承人    residuary legatee

剩余支出    residuary outlay

资源，资力    resource

责任    responsibility

责任会计    responsibility accounting

责任预算    responsibility budget

责任中心    responsibility center

责任成本法    responsibility costing

责任利润    responsibility profit

责任报告    responsibility reporting

盈余(英)，剩余    rest，surplus

重编报表    restatement

限定用途现金    restricted cash

限定用途基金    restricted fund

限定随机选机法    restricted random sampling

限定用途收入    restricted receipt

限制股票承购权    restricted stock option

限制背书    restrictive endorsement

零售会计    retail accounting

零售成本    retail cost

零售存货    retail inventory

零售价盘存法    retail method of inventory

保留盈余    retained earnings，surplus，retained income

已收回债券    retired bond

已收回股份    retired stock

退休，报废，退股    retirement