Business terms

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Rabbi trust	Random sample (random-number sampling)
Ratio analysis	Raw Materials
Real accounts	Real Estate Investment Trust
Reappropriation	Reasonable assurance (in audit report)
Reasonable assurance (in internal control)	Rebudget
Receipt	Receivables
Receivership	Recharge
Reconciliation	Reconciling the bank statement
Red herring	Redemption Value
Reference Code	Refinancing Agreement
Refund	Registered Investment Adviser
Registration rights	Regulatory Accounting Principles
Reimbursements	Reinsurance
Related parties	Related Party Transaction
Relevance	Relevant foreign currency
Reliable (reliability)	Remaining
Replacement value	Representation
Repurchase Agreement (Repos)	Research and Development
Reserve accounts	Reserve for bad debts
Residual income	Responsibility accounting
Restricted Assets	Restricted Funds
Restructuring	Retail inventory method
Retailer	Retained earnings
Retained earnings	Retention ratio
Return on assets	Return on equity
Return on investment	Return on sales
Return on stockholders' equity	Revenue
Revenue contract	Revenue recognition principle
Revenue Ruling	Reversing entry
Review	Revised Budget
Right to Setoff	Risk Advisory Services
Risk Management	Ruling
Run Rate