raise fund籌集資金

ratification批准

rating agencies評級代理机构

ratings評定等級

ratio enhancement（財務）比率改善

re-leasing再出租

real person真人

real property and personal property不動產和動產

real rights物權

realization實現

realize the value實現价值

rebuttable presumption可予駁回的推定

receipts for services服務的收入

receivership破產接收

receivers破產受益人

recertification（由原制造商作出的）重新認証

recognition of income 收益确認

record記錄

recoupment扣留

recourse追索權

recoverability可回收程度

recoverable amount可回收金額

recover收回

reduction減少

reference rate參考利率

refresh翻新

refundable security deposit期末應退還的保証金

refurbishment翻新

regional jet 支線飛机

regionalization區域化

registration process登記程序

registration rights登記權

regular periodic payment定期的規定的租金

regulatory factors管制因素

regulatory laws管制法律

reinvestment再投入

reject 拒收

relieve 解除

remaining balance余額

remarketing obligations of the vendor賣主的再處置責任

remarketing再處置

remedy 補救

REMIC （real estate mortgage investment conduit）不動產抵押投資管道

remote contingency遙遠的或有事件

removal拆除

renewing更新

rent commencement date租金首付日

rent curve depreciation按租金曲線折舊

rent 租金

rent-to-buy先租后買

rent-to-leases先以租賃合同方式租用后以融資租賃合同方式租入

rent-to-re-rent（租入后）轉租

rent-to-rent純粹租用

rental fleets短期出租車隊

rental house出租公司

rental income租金收入

rental market出租市場

rental of equipment設備出租

rental rates租金水平（費率）

rental stream租金流

rental tax租金稅

rental yard出租公司

rentals payable 應付租金

reorganization重組

repairs備件

repair修理

repatriation（從別國）收回（租賃物）的風險

repayment償付

replacement servicers替代的服務者

replacements替換件

report報告

repossession重新占有

representations陳述

request for proposal投標申請書

rescind 撤銷

resell轉售

reserves儲備金

residual capture余值捕捉

residual exposure余值風險

residual guarantee余值擔保

residual income剩余所得

residual position余值地位（指出租人承擔余值風險的處境）

residual realization余值實現

residual risk余值風險

residual's carrying value（財務報表上的）殘值結存价值

resolution裁決

resources資源

retailers 'sales tax零售商銷售稅

retail零售

retaining保留

retain留存

retention rate（承租人的）留購率

retention提留

retrospective application追溯性運用

return provisions對返還的規定

returned asset返還的資產

revolving loan facility循環貸款融通

right to use使用權

risk sharing techniques風險分擔方法

risk-reducing pooling agreement風險減少共擔協議

risks and rewards incident to ownership隨附于所有權的風險和報酬

ROA(return on assets)資產回報率

road道路

roll-out process推進程序

royalties特許使用權費

rules of law 法規