Глоссарий

R

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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

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)


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R

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А  Б  В  Г  Д  Е  Ж  З  И  К  Л  М  Н  О  П  Р  С  Т  У  Ф  Х  Ц  Э  Ю  Ч