Глоссарий Accounting, Audit & Finance Glossary, english-russian Глоссарий
Retirements
Retrospective application
Return of merchandise
Return on investment
Return on plan assets
Returns on equity securities (dividends)
Returns on loans (interest)
Revaluation
Revaluation reserve
Revaluation surplus
Revalued amount of an asset
Revenue
Reversal of impairment loss
Reversal of temporary difference
Reverse acquisition
Reverse repurchase agreement
Review engagement
Reward associated with a leased asset
Reward associated with financial asset
Right to mine contract
Risk associated with a leased asset
Risk service contract (agreement)
Salaries expense
Salaries payable
Sale and leaseback transaction
Sale of merchandise on credit
Sales
Sales discounts
Sales method
Sales of goods and services
Sales returns and allowances
Sales revenue
Sample size
Sampling error
Sampling risk
Sampling unit
Schedule of an audit
Scope limitation
Scope of an audit
Second request
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