（单词翻译:单击）
quantifiability and stable monetary measure 数量表达及稳定货币量度
quit concern 停止经营
real account 实帐户
realisation account 变产帐
receipts and payments account 现金收支帐
receipt in advance 预取收益
recurrent item 经常性项目
reducing balance depreciation method 余额递减折旧法
replacement 重置
retired bill 已赎回票据
returns inwards book 销货退回簿
return on capital employed 资本报酬率
returns outwards book 购货退出簿
revaluation depreciation method 重估折旧法
royalty 专利税
sales invoice 销货发票
sales journal 销货簿
sales ledger 应收帐款分类帐
sales ledger control account 应收帐款分类帐统制帐户
set-offs 抵销
several 个别
share 股份
share capital 股本
share certificate 股票
shareholders'equity 股东主权
shareholders'fund 股东资金
self-balancing 自平
self-balancing ledger 自平分类帐
single-entry bookkeeping 单式簿记
sinking fund 偿债基金
special book of original entry 特别原始簿
statement 报表
