Q
Qualified audit report 有保留意见的审计报告
Quick ratio 速动比率
R
Rate of return 回报率
Realized gain or loss 已实现收益或损失
Recognized gain or loss 确认收益或损失
Redemption 赎回
Refinancing 再筹资
Related party transaction 关联交易
Replacement cost 重置成本
Restrictive covenant 约束性规定
Restructuring charges 重组成本
Retail company 零售公司
Retained earnings 留存收益
Retirement 退休，退股
Return on assets 资产报酬率
Return on equity 净资产收益率
Return on equity from financial leverage 融资杠杆净资产收益率
Return on investment 投资回报率
Return on sales 销售利润率
Revaluation adjustment 重估调整
Revenue 收入
Revenue recognition 收入确认
Risk 风险
Risk premium 风险报酬
Risk-free return 无风险回报