D_会计词典_温州集讯信息技术有限公司

1、DA

DAC accounting software　

daily balance　

daily cash report

daily pay

daily statement

daily stock price

daily trading limit

Daimyo bond

Daiwa Bank，Limited

damaged goods　

damages　

dandy note

danger money　

danger pay

dangling debit　

Danish Krone　

Dao Heng Bank Limited

data

data base management system

data flow chart　

data integrity　

data manipulation

data mining

data processing

data retrieval　

database

database accounting information system

database consultant

date　

date forward　

date due

date backward　

date of acquisition

date of approval of the financial statements　

date of balance sheet

date of declaration

date of issue　

date of listing　

date of maturity

date of payment　

date of the auditor’s report　

date of the financial statements

date of transfer

date of value　

dated draft

dated securities　

daughter company　

DAX　

day book　

day end liquidity　

day loan

day rate

day to day loan　

day trade transaction

days accounts payable　

days after sight

days cash on hand　

days of charge　

days purchases in accounts payable

Days Sales in Inventory

Days Sales Outstanding[DSO]

days’sales in accounts receivable　

2、DC

DCAA　

3、DD

DDB　

DDM

4、DE

de facto control　

de jure corporation

de minims exemption　

dead loss

dead rent

dead stock

deadline　

deal　

deal negotiation

dealer

dealer market　

Dealer’s Deposits Fund

dealer’s representative

dealing

dealing day

dealing director

dealing in gold options　

dealing in securities　

dealing partnership

dealings in futures

death benefit　

death duty

debenture

debenture bond　

debenture capital　

debenture certificate　

debenture coupon　

debenture holder　

debenture redemption reserve

debenture stock

debenture trust deed　

debit

debit and credit convention

debit card

debit entry

debit item

debit memorandum　

debit note

debit side

debit spread　

debit ticket　

debt　

debt adjustment

debt assignment　

debt cancellation contract

debt capital market　

debt certificate　

debt collection agency

debt collection letter

debt conversion

debt coverage ratio　

debt crisis

debt due　

debt equity swap

debt for bond swap

debt in current liabilities

debt instrument　

debt issuing vehicles

debt market

debt on a recognizance　

debt overhang　

debt payable at a future time

debt paying ability　

debt receivable　

debt reorganization　

debt restructuring

debt securities　

debt securities market　

debt service　

debt service coverage ratio　

debt service fund　

debt service rate

debt servicing capacity

debt tender offer

debt to equity ratio　

debt to total assets ratio

debt-collection agency

debtee

debt-equity ratio　

debt-equity swap

debtor　

debtor’age analysis　

debtor collection period

debtor days ratio

debtor firm

debtor’s failure　

debtor-creditor relationship　

debtor’s interest

debtor’s share

debtors’ledger

debug

decapitalization

deceased/decedent　

decelerated growth　

decelerating trend

decentralization

decentralized accounting

decentralized market

decentralized operations

decision

decision accounting　

decision analysis　

decision driven costs

decision maker　

decision making

decision making under certainty

decision making under uncertainty　

decision process　

decision software package　

decision support system

decision theory

decision tree　

decision variable

declaration date　

declaration of bankruptcy　

declaration of dividend

declaration of insolvency

declaration of solvency

declaration of trust

declared return　

decline　

decline industry　

decline phase　

declining marginal efficient　

declining-balance method

decommissioning cost　

decomposition analysis　

deconglomeration　

decontrol

decreasing charge

decreasing depreciation

decreasing marginal cost

decreasing return　

deduct　

deductions from employee

deductions from taxable income

deductive method accounting theory　

deed

deed of arrangement

deed of guarantee　

deed of indemnity

deed of mortgage

deed of priorities

deed of purchase

deed of settlement　

deed of surrender　

deed of trust　

deed of variation

deed tax

deep discount bond

deep market

deepening investment

deepening of reform and promotion of development　

deepening reform and opening up

deep-gain security

deer market

defalcation

default　

default in the payment

default interest

default of obligation　

default of payment　

default procedure

default risk　

default rule　

defaulter

defaulting

defaulting broker　

defeasance

defeat　

defective accounts

defective check

defective title

defects　

defense

defense industries

Defense Contract Audit Agency[DCAA]

defensive asset　

defensive buy　

defensive company

defensive investment strategy　

defensive portfolio

defensive project

defensive stock

defer　

deferral method　

deferred account

deferred annuity

deferred bond issuance costs

deferred charges　

deferred compensation plan　

deferred credit

deferred debit　

deferred dividend shares

deferred expenditure

deferred expense　

deferred foreign exchange gain　

deferred foreign exchange losses　

deferred income

deferred income tax

deferred income tax assets

deferred income tax liability

deferred income tax liability method

deferred interest bond　

deferred liabilities

deferred maintenance

deferred or unearned　

deferred payment

deferred pension costs

deferred revenue　

deferred share　

deferred taxation　

deferred taxes　

deficiency

deficiency in design

deficiency in operation

deficiency letter

deficiency statement　

deficit　

deficit account　

deficit balance

deficit budget　

deficit finance　

deficit on capital account　

deficit spending　

deficit statement

Defined Benefit Pension Plan　

defined benefit plan

defined contribution plan

definition of property rights

deflation policy　

deflationary force

deflator

defraud

defraud tax

defrauded investor

defray　

defunct company

degree of accuracy　

degree of dependence on import

degree of financial leverage

degree of monopoly

degree of operation leverage

degree of total leverage　

degressive depreciation

degressive tax　

deindustrialization

del credere agent　

delay　

delayed

delegate

delegation

delegation of authority

deleveraged

deliberate failure to record transactions　

delinquency charge　

delinquency rate

delinquency ratio

delinquent account

deliver　

delivered price

delivery　

delivery against cash　

delivery date　

delivery expense

delivery failure

delivery instrument　

delivery month　

delivery versus payment

Deloitte

Delphi technique

Delta Asia Credit Limited　

demand

demand analysis

demand bill

demand curve　

demand elasticity

demand forecast

demand inflation　

demand loan

demand loan secured

demand loan unsecured

demand over supply　

demand-pull inflation

demerger　

demographic

demographic analysis

demographic census

demographic situation

demurrage

Den Norske Credit Bank

denationalization

denationalization process

denominator level

denominator variance

department

department accounting

department in charge

Department of Labor

Department of Treasure

departmental accounting　

departmental accounts　

departmental budget

departmental capital equipment

departmental cost

departmental expenses

departmental income statement　

departmental overhead rate

departmental profit　

departmental rate

Dependency Ratio

dependent

dependent parent allowance

dependent sibling allowance

dependent variable

depletable assets　

depletion accounting

depletion assets

depletion expense

depletion rate　

deposit

deposit account

deposit at call　

deposit back arrangement

deposit certificate

deposit charges

deposit in current account

deposit in foreign currency　

deposit in transit　

deposit insurance scheme

deposit method　

deposit multiplier　

deposit protection scheme

deposit rate　

deposit size threshold

deposit slip　

deposit ticket　

depositor

depository company

depository financial institution　

depository receipt

depository share

depository system

Depository Trust and Clearing Corporation[DTCC]

Depository Trust Company[DTC]

deposit-taking company　

deposit-taking license　

depreciable amount　

depreciable asset　

depreciable cost　

depreciable life

depreciable property　

depreciated cost

depreciation　

depreciation accounting　

depreciation adequacy

depreciation adjustment

depreciation allowance

depreciation allowed

depreciation and depletion

depreciation base　

depreciation by annuity method　

depreciation by appraisal method　

depreciation by composite life method

depreciation by declining balance method

depreciation by percentage of original cost　

depreciation by production method　

depreciation by replacement method

depreciation by straight-line method　

depreciation by working hours method　

depreciation charge

depreciation committee　

depreciation cost

depreciation estimates

depreciation fund

depreciation life　

depreciation method　

depreciation of major repair　

depreciation on fixed assets

depreciation period

depreciation policy　

depreciation rate　

depreciation reserve

depreciation schedule

depreciation unit　

derating　

deregulation　

derivative evidence　

derivative instrument

derivative product　

derivative warrant[DW]

derivatives market

descriptive accounting theory

design cost

design of the sample

designated currency

desired investment

desk audit

detachable stock warrant

detailed audit　

detailed statement of accounts

detection of fraud　

detection risk　

detective control（s）

determinable interest　

determination of cost　

Deutsche Bank AG　

Deutsche Terminborse　

devaluation

develop trans-regional and inter-trade enterprise　

develop various modes of operation and marketing

developed economy　

development

development bank

development control　

development cost　

development economics

development finance companies　

development fund

Development Loan Fund

development package　

development potential

development sta

development tax

development value　

deviation

devise　

devisee

devisor　

devolve　

5、DI

diagram of the recording and posting of

diary panel

difference

difference account

difference in exchange rate　

difference in price

differential analysis

differential analysis report

differential cost

differential income　

differential pricing system

differential revenue

differential sampling　

differential tariff　

differentiation

differentiation strategy　

diffusion index　

diffusion theory of taxation

diluted earnings per share

dilution of equity　

dilutive acquisition

dilutive securities　

diminishing assets

diminishing cost

diminishing returns

diminishing utility

diminution

direct accounts　

direct allocation method

direct arbitrage　

direct attribution method

direct bill of lading

direct business

direct charge-off method

direct cost

direct costing　

direct dealing　

direct debit　

direct debit authorization

direct endorsement

direct expenses　

direct financing

direct financing lease　

direct hours yield　

direct insurance　

direct insurer　

direct investment　

direct labor cost

direct labor cost budget

direct labor cost percentage rate

direct labor efficiency variance　

direct labor hour

direct labor hour rate　

direct labor rate of pay variance

direct labor time variance

direct labor total cost variance　

direct labor variance relationships　

direct letter of credit

direct liability

direct marketing　

direct materials　

direct materials total cost variance　

direct materials costs

direct materials equivalent units

direct materials price variance

direct materials purchases budget

direct materials quantity variance　

direct materials stocks

direct materials usage variance

direct materials variance relationships

direct method　

direct method cash flow statement

direct overhead　

direct placement　

direct rate

direct remuneration　

direct sales　

direct tax

direct taxation rate　

direct underwriting　

direct verification approach

direct write-off method　

direction of testing

directional movement index

directives

director

Director of Audit　

directors emoluments

director’s fee　

director’s interest

director’s remuneration

directors serve contracts

directors’undertakings　

directors’report

dirty stock

disability insurance　

disabled dependent allowance

disaggregated cost

Disaster Relief Fund

disbursement voucher[DV]

disbursing officer　

discarding fixed assets

discharge in bankruptcy

discharge liability

discharge of a debt

discharge of contract

discharge order

discharged bill

disclaimed property　

disclaimer of lease　

discloseable transaction

disclosure

disclosure of interest

disclosure package

disclosure principle　

disclosure requirements

disclosure system

discomfort index　

discontinuance of business

discontinued operations

discount　

discount accreted

discount allowed　

discount amount

discount bank　

discount broker　

discount cash flow

discount factors　

discount for cash

discount house　

discount interest

discount liability

discount loan　

discount market

discount method　

discount note　

discount of bill　

discount on bonds payable

discount on forward ex-change contract

discount on notes payable　

discount on share　

discount on stock

discount period

discount policy

discount rate　

discount received

discount securities

discount window　

discounted bill

discounted cash flow method　

discounted cash flow[DCF]

discounted factor

discounted notes receivable　

discounted payback period

discounted present value

discounted rate of return

discounted value

discounting notes receivable

discovery sampling

discovery value accounting　

discrete variable

discretionary account

discretionary cost

discretionary grant

discretionary income　

discretionary interest

discretionary order　

discretionary subvention

discretionary trust　

discriminant analysis

discriminatory pricing

discriminatory tariff　

discussion memorandum　

diseconomies of scale

disequilibrium　

disequilibrium price

dishonor　

dishonor a cheque

dishonored bill

dishonored cheque　

disintermediation　

disinvestment　

dispersion of redundant employees

disposer

disposable capital

disposable income

disposal

disposal of capital assets

disposal of factory overhead balance

disposal price　

disposals account

disposition

dispossession　

disputed liabilities

disqualification of director

disqualification order

disregarded income

dissaving

dissolution

dissolution of company

dissolution of partnership

distinct account　

distrainee

distraint

distress　

distress for rent

distress price　

distress warrant

distressed sale

distressed securities

distributable cash　

distributable earnings　

distributable net income

distributable profit

distributable reserves

distribute

distribute dividends

distributed

distributed assets

distributed cost

distributed income

distributed profit

distribution center

distribution channel

distribution company

distribution cost

distribution cost analysis

distribution expense

distribution in kind　

distribution of earnings

distribution of income

distribution of net profit

distribution of property　

distribution of resources

distribution overhead

distribution policy　

distribution to owners

distributive channel

distributive trade

distributor

distributor discount

district

district court　

DIT　

divergence

diversifiable risk　

diversification

diversified business

diversified common stock fund　

diversified company

diversified economy

diversified fund

diversions

diverted hours　

divestment

dividend　

dividend accumulation

dividend capitalization

dividend cover　

dividend decision　

dividend declaration

Dividend Discount Model[DDM]

dividend distribution

dividend exclusion　

dividend forfeited

dividend from capital　

dividend growth model

dividend in kind　

dividend in specie　

dividend income

dividend irrelevance theory　

dividend mandate

dividend payable

dividend payout ratio

dividend per share

dividend policy　

dividend preference

dividend programmer　

dividend rate　

dividend received deduction

dividend reinvestment plan

dividend restraint

dividend waiver

dividend warrant

dividend withholding tax　

dividend yield ratio

dividend-equalization reserve

dividends in arrears

dividends payable

dividends to cumulative preferred stock

dividends to nonparticipating preferred stock

dividing income

divisible revenue　

division　

division management

division of labor

divisional contribution margin income statement

Divisional Income Statements　

divisional performance measurement

divisionalization

6、DK

DKB Asia Limited

7、DO

doctrine

document

document against acceptance

document against payment

document control　

document index　

document maintenance　

document of title

document reorganization

document retention policy　

document review

documentary acceptance bill

documentary bill　

documentary bill of exchange　

documentary credit

documentary draft

documentary payment bill

documentation completion date

dog　

DOH　

dollar control systems　

dollar value FIFO

dollarization　

dollar-weighted rate of return

Domestic Qualified Institutional Investor

domestic　

domestic affairs

domestic bond　

domestic concern

domestic corporation

domestic demand

domestic demand deflator

domestic expenses　

domestic export

domestic liabilities

domestic money supply

domestic property price index

domestic rental index

domicile　

dominating enterprise

donated

donated capital　

donated property

donated stock　

donated surplus

donation

donation income

donee

donor

doomsday ratio　

dormant account

dormant assets　

dormant company　

dormant partner

double bottom　

double dip recession

double entry accounting

double entry system

double leverage

double rule

double taxation

double taxation arrangement

double taxation relief　

double-declining balance method[DDB]　

double-digit growth

double-digit inflation

double-digit level

double-entry bookkeeping

double-entry bookkeeping system

doubtful account

doubtful accounts expens

doubtful debts　

Dow Jones Average

Dow Jones Index

Dow Jones Industrial Average

Dow Jones News Service

Dow Jones Transportation Average

Dow Jones Utility Average　

Dow Theory

down market

down payment　

down-and-in option

down-and-out option

downgrade

downside　

downside trend　

downsize

downstream

downswing

downtick

downtick volume　

downturn

downward adjustment

downward movement

downward trend　

8、DR

draconian revenue measure

draft

draft estimates

draft estimates of expenditure

draft estimates of revenue

drag along rights

drain

drain of capital　

drain of state-owned property　

drawback

drawdown

drawdown period

drawee

drawee bank

drawer

drawing

drawing account

drawing expense in advance

Dresdner Bank AG　

driver

drop

drop ship

9、DS

DSO

10、DT

DTC

DTCC

11、DU

dual currency bonds

dual market price

dual presentation　

dual recognition

duality concept

dual-purpose test

due care

due date　

due date for payment　

due day

due diligence　

dues

dummy director　

dummy shareholder　

dumping

Dun & Bradstreet Inc.

duopoly　

DuPont analysis

DuPont Identity　

durables　

duration

Dutch Auction　

dutiable commodities permit　

dutiable commodity　

dutiable estate　

duty　

duty differential

duty drawback　

duty in arrears

duty on alcohol

duty on hydrocarbon oil

duty on liquor　

duty on tobacco　

duty paid

duty rate

duty-paid goods

duty-paid price　

12、DW

DW

13、DY

dynamic analysis

dynamic programming