Accounting Dictionary - Letter R

• Ratio analysis: A method of analysis that involves calculating and interpreting various ratios to evaluate a company's financial performance, often used in financial reporting and analysis.
• Reconciliation: The process of comparing and matching two or more sets of financial data to ensure that they are accurate and consistent, often used in financial reporting and accounting.
• Record-keeping: The process of maintaining and storing financial records, often used in financial reporting and accounting.
• Registered auditor: An auditor who is registered with a professional body or regulatory authority, often used in financial reporting and auditing.
• Related-party transaction: A transaction between two or more parties that are related, such as a company and its subsidiaries, often used in financial reporting and accounting.
• Relevant cost: A cost that is relevant to a particular decision or situation, often used in financial reporting and analysis.
• Remuneration: The payment or compensation made to an employee or executive, often used in financial reporting and accounting.
• Repayment: The act of paying back a debt or loan, often used in financial reporting and accounting.
• Replacement cost: The cost of replacing an asset or resource, often used in financial reporting and accounting.
• Reserves: A fund or account that is set aside for a specific purpose, such as a reserve for depreciation or a reserve for taxes, often used in financial reporting and accounting.
• Restructuring: The process of reorganizing a company's operations or financial structure, often used in financial reporting and accounting.
• Retained earnings: The profits that a company has retained and not distributed to shareholders, often used in financial reporting and accounting.
• Return on assets (ROA): A ratio that measures a company's return on its assets, often used in financial reporting and analysis.
• Return on equity (ROE): A ratio that measures a company's return on its equity, often used in financial reporting and analysis.
• Return on investment (ROI): A ratio that measures a company's return on its investments, often used in financial reporting and analysis.
• Revenue: The income earned by a company from its sales or services, often used in financial reporting and accounting.
• Revenue recognition: The process of recognizing revenue in a company's financial statements, often used in financial reporting and accounting.
• Reverse stock split: A type of stock split that involves reducing the number of outstanding shares, often used in financial reporting and accounting.
• Risk assessment: The process of identifying and evaluating potential risks, often used in financial reporting and risk management.
• Risk management: The process of identifying, evaluating, and mitigating potential risks, often used in financial reporting and risk management.
• Risk premium: The additional return that an investor requires for taking on a higher level of risk, often used in financial reporting and analysis.
• Roll-forward: A type of forecast that involves projecting future financial results based on past trends, often used in financial reporting and analysis.
• Rolling forecast: A type of forecast that involves regularly updating and revising financial projections, often used in financial reporting and analysis.
• Royalty: A payment made to an individual or company for the use of their intellectual property, often used in financial reporting and accounting.
• Rate of return: The return on an investment or asset, often used in financial reporting and analysis.
• Realizable value: The value of an asset or resource that can be realized through sale or exchange, often used in financial reporting and accounting.
• Reclassification: The process of reclassifying an asset or liability from one category to another, often used in financial reporting and accounting.
• Recognition: The process of recognizing revenue or expenses in a company's financial statements, often used in financial reporting and accounting.
• Reconciliation statement: A statement that reconciles two or more sets of financial data, often used in financial reporting and accounting.
• Redundancy payment: A payment made to an employee who has been made redundant, often used in financial reporting and accounting.
• Refund: A payment made to a customer or client for a return or cancellation, often used in financial reporting and accounting.
• Registered company: A company that is registered with a regulatory authority or professional body, often used in financial reporting and accounting.
• Related-party relationship: A relationship between two or more parties that are related, such as a company and its subsidiaries, often used in financial reporting and accounting.
• Relevant accounting standard: An accounting standard that is relevant to a particular transaction or situation, often used in financial reporting and accounting.
• Remuneration package: A package of benefits and compensation offered to an employee or executive, often used in financial reporting and accounting.
• Repayment schedule: A schedule that outlines the repayment terms of a loan or debt, often used in financial reporting and accounting.
• Replacement value: The value of an asset or resource that is replaced, often used in financial reporting and accounting.
• Residual value: The value of an asset or resource that remains after depreciation or amortization, often used in financial reporting and accounting.
• Restructuring charge: A charge made to a company's financial statements for restructuring costs, often used in financial reporting and accounting.
• Retained earnings statement: A statement that shows a company's retained earnings, often used in financial reporting and accounting.
• Return on capital employed (ROCE): A ratio that measures a company's return on its capital employed, often used in financial reporting and analysis.
• Return on sales (ROS): A ratio that measures a company's return on its sales, often used in financial reporting and analysis.
• Revenue growth: The increase in a company's revenue over time, often used in financial reporting and analysis.
• Revenue recognition principle: A principle that governs the recognition of revenue in a company's financial statements, often used in financial reporting and accounting.
• Reverse merger: A type of merger that involves a private company acquiring a public company, often used in financial reporting and accounting.
• Risk-adjusted return on capital (RAROC): A ratio that measures a company's return on its capital employed, adjusted for risk, often used in financial reporting and analysis.
• Risk-free rate: The rate of return on a risk-free investment, often used in financial reporting and analysis.
• Rolling budget: A type of budget that involves regularly updating and revising financial projections, often used in financial reporting and analysis.
• Royalty payment: A payment made to an individual or company for the use of their intellectual property, often used in financial reporting and accounting.