(1)账簿记录；账面记录
在复式簿记中，记载日记账所用的由借方和贷方组成的记账法，通常是金额或数字。

(2)(证券)记账；账簿登记
用于反映在公众间进行交易的证券的所有权状况的方法，由经纪公司向其客户发送交易确认书和月度报告，而非股票或股权证。

• Resoluto jure concedentis, resolvitur jus concessum.
• resolutory condition
• reson
• resort
• resorter
• resort to courts
• Resource Center for Consumers of Legal Services
• Resource Conservation and Recovery Act
• RESPA
• respect
• respective
• respectu computi vicecomitis hahendo
• respectus
• Res periit domino suo.
• Res perit domino.
• Res perit suo domino.
• Res per pecuniam aestimatur, et non pecunia per rem(s).
• res petita
• Respiciendum est judicanti, nequid aut durius aut remissius constituatur quam causa deposcit; nec enim aut severitatis aut clementiae gloria affectanda est.
• respite
• respite of appeal
• respite of homage
• respond
• respondeat ouster
• Respondeat raptor, qui ignorare non potuit quod pupillum alienum abduxit.