1月20日财税常用词汇记忆
储备金，储备物，准备金 reserve
存款准备金制度 reserve against deposit system
发行准备金 reserve against notes
储备资产 reserve assets
呆账准备 reserve for bad debts
支付准备金 reserve for payment
销售折扣准备 reserve for sales discount
准备基金 reserved fond
储备价值，保留价值 reserved value
保留权限 reserved authority
留存利润，保留利润 reserved profit
企业重组 reshuffle of the enterprise
居所 residence
居住国 residence country
地域管辖，居民管辖权 residence jurisdiction
居住地原则 residence priciple
居民，居住的，常住的，居留的resident
居民企业 resident enterprise
居民收入水平 resident income level
居民管辖权 resident jurisdiction
居住国国民 resident national
常驻代表机构 resident representative office
居民税收管辖权 resident tax jurisdiction
居民纳税人 resident taxpayer
剩余财产 residual property
剩余利润 residual profits
剩余产品 residual product
资源 resource
资源分配 resource allocation
资源回收 resource recovery
资源共享 resource sharing
资源税 resource tax
资源税税额 resource tax amount
资源税纳税人 resource tax payer
资源税减免 resource tax reduction and exemption
自负盈亏 responsiility of own profit and loss
专有资产 restricted assets
限制分配 restricted distribution
限制产业 restricted industry
有限供给 restricted supply
出口限制 restriction of export
进口限制 restriction of import
限制性条款 restrictive clause
信贷紧缩政策 restrictive credit policy
限制性措施 restrictive measures
企业改制 restructuring of enterprise
零售 retail
零售业 retail business/trade
零售商 retailer/retail dealer
零售商品 retail goods
零售价 retail price
零售额 retail sales
留存利润 retained profit
报复性关税 retaliatory duty/tariff
退职金 retired allowance/retirement pay
紧缩开支政策 retrenchment policy
有追溯力 retroactive effect
归还，报酬，利润return
空白报表，申报表return blank
销货退回帐 return book inward
退货 returned goods/inward
投资收益 return of investment
资产收益率 return on assets
净资产收益率 return on equity
投资收益率 return on investment
销货退回 return to sales
购货退回 return to vendor
税前还贷 returning bank loan before paying income tax
退货与折让 returns and allowance
资本收益 returns to capital
规模收益 returns on scale
