| No. | English | Farsi | Pashto | عنوان |
|---|---|---|---|---|
| 46 | return on investment (ROI): a profitability measure often used when making investment decisions; shows ratio of the profit created by an investment to the original outlay; calculated by dividing net income from the investment by the capital cost of the investment, expressed as a percentage. | - | - | Accounting |
| 47 | return on capital employed (ROCE): a profitability measure often used when making investment decisions; shows how well a company is using its assets to earn profit; calculated by dividing earnings before interest and taxes by total assets less current liabilities. | - | - | Accounting |
| 48 | retained earnings: accumulated profit earned to date less any amounts distributed to shareholders; profit held within the company for things like paying down debt or supporting a growth strategy. | - | - | Accounting |
| 49 | residual income: the amount of income remaining on an investment after the minimum required rate of return has been covered; a useful measure when allocating resources among competing investments and/or projects. | - | - | Accounting |
| 50 | research and development costs: planned expenditures in an effort to gain new knowledge, and apply it to the innovation of new, and the improvement of current, products or processes. | - | - | Accounting |
| 51 | required rate of return: the minimum amount of profit (return) that is expected from an investment considering the level of risk involved. | - | - | Accounting |
| 52 | replacement cost: the current cost to replace an asset with another similar asset (one with similar characteristics). | - | - | Accounting |
| 53 | repairs and maintenance expense: regular expenditures to keep an asset functioning; cost is not capitalized because it does not extend the useful life of the asset and is not meant to improve the efficiency. | - | - | Accounting |
| 54 | reorder point: the minimum level of inventory at which an order should be placed to replenish the supply; taking into consideration the lead time for product delivery, it is the point where the cost of stock outs plus the cost of carrying too much inventory is minimized; determined by using the economic order quantity (EOQ) formula. | - | - | Accounting |
| 55 | reliability: a qualitative characteristic of accounting information now called faithful representation; means the information is complete (all relevant information presented), neutral (objective, free from bias), and truthful (verifiable). | - | - | Accounting |
| 56 | relevant range: the range of activity in which the cost relationship is assumed to be a straight line; means the equation representing the cost does not change within the range. | - | - | Accounting |
| 57 | relevant cost: also called an incremental cost; a current or future cost that differs between two alternatives; must be considered when making decisions. | - | - | Accounting |
| 58 | regression analysis: a type of statistical analysis used to determine the relationship between a dependent variable (Y) and one or more independent variables (x). | - | - | Accounting |
| 59 | redemption of bonds payable: repurchase of bonds by the company that issued them initially; could be at maturity, or before maturity if there is a call feature. | - | - | Accounting |
| 60 | reciprocal method: a technique for allocating support department costs to the producing departments and other support departments using simultaneous equations. | - | - | Accounting |
