Glossary - R

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Rate of Return (ROR)
See Return on Investment.
Receivables
The amount of money owed to a business by its customers. (Wikipedia article on Accounts Receivable)
Receivables Turnover Ratio
A ratio which shows what proportion of a business's sales are owed to it in the form of receivables. (Wikipedia article on Receivables Turnover Ratio)
Relevant Cost
Costs which change depending on the decisions made by a business. (Wikipedia article on Relevant Cost)
Retained Earnings
Income retained by a business and not distributed to its owners. (Wikipedia article on Retained Easrnings)
Return on Assets (ROA)
A measure of a businesses income, proportional to its asses. The figure indicates the profitability of a business's assets. (Wikipedia article on Return on Assets)
Return on Investment
A measure of the money made from an investment proportional to the money invested. (Wikipedia article on Return on Investment)
Risk
See Debt to Equity Ratio.
ROI
See Return on Investment.

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The glossary is here to give you concise definitions of the terms used on the site. Where possible a link to a longer article on Wikipedia is included to give you more information.

If you find there's a term missing, please edit the page and add it.

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