Rebate, definition of, [31]
Receipt, definition of, [31], [273]
Receiver, definition of, [31]
Recording transactions, [46]
Remittance, definition of, [31]
Renewal note, definition of, [33]
Rent, definition of, [33]
Representative account, [70]
Reserves for bad debts, [236]
Reserves for buildings in hazardous undertakings, [236]