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Title |
Teaser |
|---|---|
| RAM (RANDOM-ACCESS MEMORY) |
computer's main memory where programs, application software, and data are stored. The size of... |
| RANDOM SAMPLE |
one allowing for the equal probability that each item will be chosen. To assure this,... |
| RANDOM VARIANCES |
differences that are due to chance, also called chance variances. The identification of random... |
| RANDOM WALK |
theory that stock prices behave in an unpredictable fashion because the stock market is... |
| RATE EARNED ON COMMON STOCKHOLDERS' EQUITY |
ratio indicating the earnings on the common stockholders' investment. It equals net income minus... |
| RATE EARNED ON STOCKHOLDERS' EQUITY |
statistic reflecting profit to the owners of the business. It equals net income divided by... |
| RATE OF EXCHANGE |
term used for the rate at which one currency (or commodity) can be exchanged for another. For... |
| RATE OF RETURN ON INVESTMENT |
annual percentage return after taxes that actually occurs or is anticipated on an investment.... |
| RATIO |
relationship of one amount to another. Ratios may compare balance sheet items, income statement... |
| Ratio Analysis |
An analytical tool that measures the proportional relationship between two financial... |
| RATIO ANALYSIS |
study undertaken by financial statement preparers and users to evaluate the financial strength... |
| RAW IN PROCESS INVENTORY ACCOUNT |
inventory account in the just-in-time operating environment that combines the materials... |
| Raw Materials Inventory |
Items acquired for the purpose of processing into finished goods. |
| RAW MATERIALS USED |
items placed into the production process. They are a cost of making the product. An example is... |
| RAWMATERIALS INVENTORY |
beginning or ending balance of raw materials on hand for an accounting period. It represents... |
| REAL ESTATE |
1. real property such as land, land improvements, and building held for business use in the... |
| REAL ESTATE INVESTMENT TRUST (REIT) |
company that manages a real estate portfolio for shareholders. To qualify for special tax... |
| REAL PROPERTY |
rights, interests, and benefits inherent in the owner-ship of real estate, as distinguished from... |
| REAL-TIME SYSTEM |
computer term for a system that uses a nonsequential processing method. This differs from batch... |
| REALACCOUNT |
balance sheet account that is carried forward into the next year. It is a proprietary account.... |
| REALIZATION |
recognizing revenue at the time of sale of merchandise if a retail business, or at the time of... |
| REALIZED GAIN, LOSS |
difference between the amount received from the sale or disposal of an asset and its carrying... |
| REASONABLENESS TEST |
procedure to examine the logic of accounting information. For example, the trend in promotion... |
| REBATE |
1. ABATEMENT. |
| RECAPITALIZATION |
process of changing a firm's capital structure by altering the mix of debt and equity financing... |
| RECAPTURE OF DEPRECIATION |
portion of a capital gain (the amount of a gain on depreciable assets) representing tax benefits... |
| RECEIPTS |
1. cash or other assets received.
|
| RECEIVABLES |
claims held against customers and others for money, goods, or services. If collection is... |
| RECEIVING REPORT |
document used within a firm, upon receiving the shipment of merchandise to formally record... |
| RECESSION |
downturn in the economy. Many economists speak of recession when there has been a... |
| RECIPROCAL |
result derived from the division of 1 by a given quantity. For example, the reciprocal of 2 is... |
| RECIPROCAL ALLOCATION METHOD |
process of allocating service department costs to production departments, where... |
| RECIPROCAL ARRANGEMENT |
agreement in which one party will perform a certain act if the other performs a specified act as... |
| RECOGNITION |
1. recording a business occurrence in the accounting records. An example is recognizing an... |
| RECONCILIATION |
adjusting the difference between two items (i.e., amounts, balances, accounts, or statements) so... |
| RECORD |
collection of related data items. For example, a company may store information... |
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