Глоссарий Accounting, Audit & Finance Glossary, english-russian Глоссарий
Refuse to recognize
Reinsurance premium
Reinsurer
Related parties
Related party disclosures
Related party transaction
Related services
Relevance
Reliability
Removal and restoration costs
Rent expense
Repairs expense
Replacement cost (of an asset)
REPO (repurchase agreement)
Reportable segment
Reporting accountant
Reporting currency
Reporting date
Reporting enterprise
Reporting on a net basis
Reporting period
Repurchase agreement
Research
Research and development costs
Reserve for warranty liability
Reserve recognition accounting (RRA)
Reserve replacement ratio (RRR)
Reserve-to-production ratio
Reserves
Reserves behind the pipe
Reserves in place
Reservoir
Residual claim on total assets
Residual value (Salvage value)
Restatement
Restoration costs
Restructuring
Retail method
Retained earnings
Retirement benefit plan
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