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Ratio analysis	Real estate investment trust
Real property	Realization
Realized v. recognized gain or loss	Recapitalization
Receiving report	Reciprocal agreement
Reciprocal arrangements	Record date
Recoverability test	Redemption
Reference inquiry form	Refund of tax
Registered bonds	Registrar
Regulations	Related taxpayers
Reorganization	Repairs
Replacement cost	Replacements
Report form balance sheet	Requisition for personnel
Reserve-ratio formula	Residual estate
Residual value	Restrictive endorsement
Retail business	Retail method
Retained earnings	Retirement income credit
Return on common stockholders' equity	Revenue
Revenue recognition principle	Reversing entries