财务英语英汉对照表 (D)
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- debt ratio债务比率
- days of average inventory on hand存货平均周转天数
- debt ratio债务比率
- debt-equity ratio债务产权比率
- debt-equity ratio负债对股东产权比率
- DAC accounting software达克会计软件
- daily balance日计表,日结表
- daily cash report现金收支日报
- daily interest日息
- daily pay日工资
- daily statement日报表
- damage claim损害索赔
- damaged goods损坏商品
- damages 赔款,损害赔偿费
- data 资料,数据
- data bank大型数据库
- data base 数据库
- database accounting 数据库式会计
- database accounting information system数据库式会计信息系统
- database consultant数据库咨询师
- database management system数据库管理系统
- data capture数据截收
- data file数据档案,数据文件
- data flow chart数据流程图
- data management数据管理
- data manipulation language数据操作语言
- data network数据网络
- data privacy数据保密
- data processing数据处理
- data processing center数据处理中心
- data processing management association数据处理管理人员协会
- data processing system数据处理系统
- data protection act数据保护法
- data retrieval数据检索
- data security数据安全
- data storage数据储存
- data structure数据结构
- data terminal数据终端机
- data transmission数据传输
- data warehouse数据仓库
- data 日期
- date backward填早日期
- dated bill定期汇票,远期汇票
- dated securities 定期证券
- date due到期日
- date forward填迟日期
- date of acquisition购置日期
- date of balance sheet结帐日期,资产负债表编制日期
- date of declaration公告日期
- date of payment发放股利日期,发薪日期
- date of record股本登记日期
- date of value起息日期
- daughter company子公司
- dawn raid破晓袭击,突击掠夺股权
- day book日计薄
- day loan按日计息贷款;按日贷款
- day rate日工资率,日利率,日费率
- days after sight见票后
- days of average inventory库存存货平均天数
- days of charge财产扣押期限
- days of grace宽限日数
- days purchases in accounts payable应付帐款付款天数
- days sales in accounts receivable应收帐款收款天数
- day to day loan按日计息贷款
- dBASE数据库管理程序
- DFC method折现现金流量法
- dead account呆帐
- dead asset陈废资产
- dead capital呆滞资本
- dead line截止期限
- dead loan 呆滞贷款
- dead loss纯损,全损
- dead rent固定租金
- dead stock呆滞存货,冷背存货
- dead time窝工工时
- deal交易,买卖
- dealer经销商
- Dearing Report迪林报告
- dear money高息资金
- debenture信用债券,无担保债券
- debenture capital债券资本
- debenture certificate债券
- debenture coupon债券息票
- debenture discount债券折价
- debenture-holder债券持有人
- debenture redemption reserve债券赎回准备金
- debenture stock债券股
- debenture trust信用债券信托公司
- debit借方,借记
- debit and credit convention借贷常规
- debit balance借方余额
- debit card借记卡,提款卡
- debit entry借方分录
- debit interest借项利息
- debit items借项
- debit memorandum借项通知单
- debit note借项通知单
- debit side借方
- debt债务
- debt adjuster债务调整人
- debt adjustment债务调整
- debt and equity securities债务和产权证券
- debt capacity借债能力
- debt capital借入资本,债权资本
- debt ceiling债务限额
- debt collection收帐
- debt-collection agency收帐代理商
- debt collection firm债务催收事务所
- debt collection letter收帐信函
- debt collector收帐员,债务催收员
- debt coverage ratio债务偿还能力比率
- debt conversion债务转换,债务调换
- debt crisis债务危机
- debtee债权人
- debt factor债务系数,负债系数
- debt financing举债筹资
- debt instrument债务工具,债务票据
- debt lief债务免除
- debt limit债务限额
- debt management债务管理
- debt market债务市场
- debtor债务人
- debtor-creditor relationship借贷关系
- debtor in possession拥有资产所有权的债务人
- debtors应收帐款
- debtors ledger债务人分类帐,应收帐款分类帐
- debt payable应付债务
- debt-paying ability偿债能力
- debt ratio债务比率
- debt receivable应收债务
- debt rescheduling债务重新安排
- debt restructuring债务重订,债务调整
- debt security债务证券
- debt service债务清偿
- debt service cost债务清偿成本
- debt service fund债务清偿基金
- debt service ratio债务清偿比率
- debt structure 债务结构
- debt swap债务掉换,债券掉期
- debt to equity ratio债务对产权比率
- debt to net worth ratio债务对资本净值比率
- debt to total assets ratio债务对资产总额比率
- decapitalization资本减缩
- deceit欺诈,舞弊
- decentralization分散权利,分权
- decentralized accounting分权制会计
- decentralized operation分散经营
- deceptive advertising虚伪广告
- decision决策
- decision accounting决策会计
- decision analysis决策分析
- decision chart决策图表
- decision function决策函数
- decision level决策阶层
- decision making制定决策
- decision-making method决策法
- decision making under certainty在确定情况下制定决策
- decision making under uncertainty在不确定情况下制定决策
- decision matrix决策矩阵
- decision model决策模型
- decision process决策程序
- decision rule决策规则
- decision software package决策软件组合程序
- decision support system决策支持系统
- decision system决策系统
- decision table决策表
- decision theory决策论
- decision tree决策树
- decision variable决策变数
- declarant申报人,保关人
- declaration 宣告,公告;申报
- declaration date宣告日期
- declaration of bankruptcy破产公告
- declaration of solvency清偿公告
- declaration of trust信托公告
- declaration judgemen宣告判决
- declared capital设定股本
- declared dividend已公告股利
- declared value设定价值
- decline industry衰落产业
- decline stage衰落阶段
- decline-balance method 余额递减折旧法
- declining marginal efficient 资本的边际效率递减
- decoding译码。译解密码
- decommissioning cost撤散成本
- decomposition analysis分解分析
- deconglomeration企业分散
- decontrol解除管制
- decreasing charge递减费用
- decreasing charge method递减费用折旧法
- decreasing cost递减成本
- decreasing marginal cost递减边际成本
- decreasing return递减收益
- dedication 捐献
- dedomicling迁离本国
- deductible clause扣除条款
- deductions扣减项目
- deductions from payroll工薪扣减项目
- deductions from taxable income应税收益扣减项目
- deductive method accounting theory演绎法会计理论
- deed契约,契据
- deed of arrangement债务清算契据
- deed of assignment资产转让契据
- deed of gift赠与契据
- deed of mortgage典契,抵押契据
- deed of priorities优先权契据
- deed of purchase买契
- deed of release抵押解除契据
- deed of sale卖契
- deed of settlement继承不动产契据
- deed of trust信托契据
- deed tax契税
- deep discount bonds大幅度折价债券
- deepening investment深度投资
- deep market交易兴旺市场
- de facto corporation未注册公司
- defalcation挪用,侵吞
- default违约,拖欠
- defaulter违约债务人
- default notice违约通知
- default risk拖欠风险,违约风险
- defeasance废止,废除
- defeasance clause废除条款
- defeat败诉
- defective accounts不合要求会计报表
- defective check不合要求支票
- defective goods残次商品,次货
- defendant被告人
- defended takeover bid防卫兼并出价
- defense contract audit agency国防合同审计局
- defensive asset防御性资产
- defensive asset interval防御性资产够用天数
- defensive investment防御性投资
- defensive portfolio防御性证券组合投资
- defensive project防御性投资项目
- defensive technology防御性技术
- deferral延期,递延
- deferral method递延法
- DAC accounting software达克会计软件
- daily balance日计表,日结表
- daily cash report现金收支日报
- daily interest日息
- daily pay日工资
- daily statement日报表
- damage claim损害索赔
- damaged goods损坏商品
- damages 赔款,损害赔偿费
- data 资料,数据
- data bank大型数据库
- data base 数据库
- database accounting 数据库式会计
- database accounting information system数据库式会计信息系统
- database consultant数据库咨询师
- database management system数据库管理系统
- data capture数据截收
- data file数据档案,数据文件
- data flow chart数据流程图
- data management数据管理
- data manipulation language数据操作语言
- data network数据网络
- data privacy数据保密
- data processing数据处理
- data processing center数据处理中心
- data processing management association数据处理管理人员协会
- data processing system数据处理系统
- data protection act数据保护法
- data retrieval数据检索
- data security数据安全
- data storage数据储存
- data structure数据结构
- data terminal数据终端机
- data transmission数据传输
- data warehouse数据仓库
- data 日期
- date backward填早日期
- dated bill定期汇票,远期汇票
- dated securities 定期证券
- date due到期日
- date forward填迟日期
- date of acquisition购置日期
- date of balance sheet结帐日期,资产负债表编制日期
- date of declaration公告日期
- date of payment发放股利日期,发薪日期
- date of record股本登记日期
- date of value起息日期
- daughter company子公司
- dawn raid破晓袭击,突击掠夺股权
- day book日计薄
- day loan按日计息贷款;按日贷款
- day rate日工资率,日利率,日费率
- days after sight见票后
- days of average inventory库存存货平均天数
- days of charge财产扣押期限
- days of grace宽限日数
- days purchases in accounts payable应付帐款付款天数
- days sales in accounts receivable应收帐款收款天数
- day to day loan按日计息贷款
- dBASE数据库管理程序
- DFC method折现现金流量法
- dead account呆帐
- dead asset陈废资产
- dead capital呆滞资本
- dead line截止期限
- dead loan 呆滞贷款
- dead loss纯损,全损
- dead rent固定租金
- dead stock呆滞存货,冷背存货
- dead time窝工工时
- deal交易,买卖
- dealer经销商
- Dearing Report迪林报告
- dear money高息资金
- debenture信用债券,无担保债券
- debenture capital债券资本
- debenture certificate债券
- debenture coupon债券息票
- debenture discount债券折价
- debenture-holder债券持有人
- debenture redemption reserve债券赎回准备金
- debenture stock债券股
- debenture trust信用债券信托公司
- debit借方,借记
- debit and credit convention借贷常规
- debit balance借方余额
- debit card借记卡,提款卡
- debit entry借方分录
- debit interest借项利息
- debit items借项
- debit memorandum借项通知单
- debit note借项通知单
- debit side借方
- debt债务
- debt adjuster债务调整人
- debt adjustment债务调整
- debt and equity securities债务和产权证券
- debt capacity借债能力
- debt capital借入资本,债权资本
- debt ceiling债务限额
- debt collection收帐
- debt-collection agency收帐代理商
- debt collection firm债务催收事务所
- debt collection letter收帐信函
- debt collector收帐员,债务催收员
- debt coverage ratio债务偿还能力比率
- debt conversion债务转换,债务调换
- debt crisis债务危机
- debtee债权人
- debt factor债务系数,负债系数
- debt financing举债筹资
- debt instrument债务工具,债务票据
- debt lief债务免除
- debt limit债务限额
- debt management债务管理
- debt market债务市场
- debtor债务人
- debtor-creditor relationship借贷关系
- debtor in possession拥有资产所有权的债务人
- debtors应收帐款
- debtors ledger债务人分类帐,应收帐款分类帐
- debt payable应付债务
- debt-paying ability偿债能力
- debt ratio债务比率
- debt receivable应收债务
- debt rescheduling债务重新安排
- debt restructuring债务重订,债务调整
- debt security债务证券
- debt service债务清偿
- debt service cost债务清偿成本
- debt service fund债务清偿基金
- debt service ratio债务清偿比率
- debt structure 债务结构
- debt swap债务掉换,债券掉期
- debt to equity ratio债务对产权比率
- debt to net worth ratio债务对资本净值比率
- debt to total assets ratio债务对资产总额比率
- decapitalization资本减缩
- deceit欺诈,舞弊
- decentralization分散权利,分权
- decentralized accounting分权制会计
- decentralized operation分散经营
- deceptive advertising虚伪广告
- decision决策
- decision accounting决策会计
- decision analysis决策分析
- decision chart决策图表
- decision function决策函数
- decision level决策阶层
- decision making制定决策
- decision-making method决策法
- decision making under certainty在确定情况下制定决策
- decision making under uncertainty在不确定情况下制定决策
- decision matrix决策矩阵
- decision model决策模型
- decision process决策程序
- decision rule决策规则
- decision software package决策软件组合程序
- decision support system决策支持系统
- decision system决策系统
- decision table决策表
- decision theory决策论
- decision tree决策树
- decision variable决策变数
- declarant申报人,保关人
- declaration 宣告,公告;申报
- declaration date宣告日期
- declaration of bankruptcy破产公告
- declaration of solvency清偿公告
- declaration of trust信托公告
- declaration judgemen宣告判决
- declared capital设定股本
- declared dividend已公告股利
- declared value设定价值
- decline industry衰落产业
- decline stage衰落阶段
- decline-balance method 余额递减折旧法
- declining marginal efficient 资本的边际效率递减
- decoding译码。译解密码
- decommissioning cost撤散成本
- decomposition analysis分解分析
- deconglomeration企业分散
- decontrol解除管制
- decreasing charge递减费用
- decreasing charge method递减费用折旧法
- decreasing cost递减成本
- decreasing marginal cost递减边际成本
- decreasing return递减收益
- dedication 捐献
- dedomicling迁离本国
- deductible clause扣除条款
- deductions扣减项目
- deductions from payroll工薪扣减项目
- deductions from taxable income应税收益扣减项目
- deductive method accounting theory演绎法会计理论
- deed契约,契据
- deed of arrangement债务清算契据
- deed of assignment资产转让契据
- deed of gift赠与契据
- deed of mortgage典契,抵押契据
- deed of priorities优先权契据
- deed of purchase买契
- deed of release抵押解除契据
- deed of sale卖契
- deed of settlement继承不动产契据
- deed of trust信托契据
- deed tax契税
- deep discount bonds大幅度折价债券
- deepening investment深度投资
- deep market交易兴旺市场
- de facto corporation未注册公司
- defalcation挪用,侵吞
- default违约,拖欠
- defaulter违约债务人
- default notice违约通知
- default risk拖欠风险,违约风险
- defeasance废止,废除
- defeasance clause废除条款
- defeat败诉
- defective accounts不合要求会计报表
- defective check不合要求支票
- defective goods残次商品,次货
- defendant被告人
- defended takeover bid防卫兼并出价
- defense contract audit agency国防合同审计局
- defensive asset防御性资产
- defensive asset interval防御性资产够用天数
- defensive investment防御性投资
- defensive portfolio防御性证券组合投资
- defensive project防御性投资项目
- defensive technology防御性技术
- deferral延期,递延
- deferral method递延法
- deferral account递延帐户
- deferred annuity递延年金
- deferred asset递延资产
- deferred compensation plan递延报酬计划
- deferred dividend递延股利
- deferred expense递延费用
- deferred income递延收益
- deferred income tax递延所得税
- deferred income tax liability递延所得税负债
- deferred items递延帐项
- deferred liability递延负债
- deferred ordinary share递延股利普通股
- deferred payment递延付款
- deferred profit sharing plan递延利润分享计划
- deferred revenue递延收入
- deferred tax递延税额
- deferred wages递延工资
- deficiency亏损,亏蚀,亏绌,税款亏交额
- deficiency appropriation弥补亏绌拨款
- deficiency letter补税通知书
- deficiency statement亏绌清算表
- deficit亏损,亏绌,赤字
- deficit account 亏损帐户
- deficit budget赤字预算
- deficit company亏损公司,亏损企业
- deficit country逆差国家
- deficit financing 赤字财政
- deficit statement亏绌清算表
- defined benefit plan限定受益额退休金计划
- defined contribution plan限定提存款退休金计划
- definite date固定日期
- definite price固定价格
- definitive certificate正式债券
- deflation通货紧缩
- deflation policy通货紧缩政策
- deflator综合物价折算指数
- defraud诈骗
- defraud tax偷税,漏税
- defunct company停业公司
- degearing降低财务传动作用
- degree of financial leverage财务杠杆程度,财务杠杆系数
- degree of leverage杠杆程度,杠杆系数
- degree of operating leverage营业杠杆程度,营业杠杆系数
- degree of risk风险程度,风险系数
- degree of total leverage总杠杆程度,总杠杆系数
- degressive tax递减累进税率
- de jure corporation已注册公司,依法成立的公司
- delayed charge过期支出,迟延支出
- delayed income过期收益,迟延收益
- del credere保付货款
- del credere agent保付货款代理商
- delegation of authority授权
- delinquency拖欠债务,拖欠税款
- delinquency charge拖欠罚款,拖欠罚金
- delinquency ratio拖欠比率
- delinquent accounts过期客帐
- delisted stock取消上市资格股票
- delisting 取消上市资格
- delivery交货,交割
- delivery against cash凭现金交货
- delivery basis 交货基准
- delivery date 交货日期,交割日期
- delivery expense运输费用
- delivery lead time交货间隔期,订货间隔期
- delivery note交货单,发货单
- delivery order提货单
- delivery term交货条件
- deloitte touche德勤会计师事务所
- demand 需求,请求兑现,即期
- demand analysis 需求分析
- demand bill即期汇票
- demand curve需求曲线
- demand deposit活期存款
- demand draft即期汇票,票汇
- demand elasticity需求弹性
- demand loan活期贷款
- demand note 即期票据
- demand orientation需求导向
- demand-pull inflation需求拉动型通货膨胀
- demerger 企业分解
- demise不动产租让
- demurrage延滞费
- denationalization非国有化,民营化
- denomination票面金额
- denomination value票面价值
- denominator level除数水平
- denominator variance除数差异
- department部门,分部
- department accounting部门会计,分部会计
- departmental budget部门预算,分部预算
- departmental burden部门间接费用,分部间接费用
- departmental capital部门资本,分部资本
- departmental cost部门成本,分部成本
- departmental income statement部门损益表,分部损益表
- departmentalization分部管理体制
- departmental overhead部门间接费用,分部间接费用
- departmental profit部门利润,分部利润
- departmental rate部门间接费用分配率,分部间接费用分配率
- departmental revenue部门收入,分部收入
- department manager部门经理
- department of treasure财政部
- dependency exemption扶养费税额减免
- dependent受扶养者
- dependent contract附属合同
- dependent variable因变量
- depleted cost耗余成本
- depletion折耗,耗减
- depletion accounting折耗会计
- depletion allowance折耗备抵
- depletion expense折耗费
- depletion rate折耗率
- depletion asset折耗性资产
- deposit存款,定金,保证金
- deposit account储蓄存款帐户
- deposit certificate定期存单
- deposit insurance存款保险
- deposit in transit在途存款
- deposit loan信贷存款
- depositor存款人,存款户
- depository 保管机构,存储机构
- depository financial institution存放款金融机构
- depository receipt证券托存收据,证券存款单
- deposit premium 预付保险费
- deposit rate 存款利率
- deposit receipt存款收据,存款单
- depreciable asset应计折旧资产
- depreciable cost应计折旧成本
- depreciable life应计折旧年限
- depreciated cost折余成本
- depreciated currency贬值通货,贬值货币
- depreciated value折余价值
- depreciation折旧,贬值
- depreciation accounting折旧会计
- depreciation adequacy足额折旧,折旧足额程度
- depreciation adjustment折旧调整
- depreciation allowance折旧备抵
- depreciation base折旧基价
- depreciation committee折旧委员会
- depreciation expense折旧费
- depreciation fund折旧基金
- depreciation method折旧计算方法,折旧法
- depreciation of currency货币贬值
- depreciation period折旧期
- depreciation policy折旧政策
- depreciation provision折旧备抵
- depreciation rate折旧率
- depreciation ratio折旧比率
- depreciation recapture折旧回抵,折旧重新计税
- depreciation unit折旧单位
- depression萧条
- depth testing深入抽查
- derating地方税减免
- deregulation解除管制
- derivative evidence派生证据
- derivative instrument派生金融工具,派生票据
- derivative lease派生租赁
- description项别,摘要
- description accounting theory描述性会计理论
- deseasonalization消除季节性因素
- designated bank指定银行,代理银行
- designated currency指定货币
- designated investment exchange指定投资交易所
- designated project指定项目
- designated securities指定证券
- design cost设计成本
- designed capacity设计能力
- desired investment预定投资
- desired profit预期利润
- desk audit案面审计,案卷审计
- desk research案面研究,案卷研究
- desktop computer台式电子计算机
- desktop evaluation台面评价
- desktop publishing台式打印,台式出版
- dispatch money速遣费
- detachable stock warrant可分割购股证
- detailed audit详细审计
- detailed budget明细预算
- detailed examination详细检查
- detail file明细文件,明细档案
- detail ledger明细分类帐
- detail risk 风险抽查
- detection of fraud舞弊检查
- deterioration耗损
- determination 裁定,决定
- deterministic确定性
- detinue非法扣留,非法占有
- devaluation贬值
- developed country经济发达国家
- developing country发展中国家
- development发展,开发
- development bank开发银行
- development cost开发成本,开发费用
- development finance companies开发金融公司
- development loan开发贷款
- development stage enterprise开创阶段企业
- devise不动产遗赠
- devisee不动产受赠人
- devisor不动产遗赠人
- difference差额,差异
- difference estimation差异推算法
- differential analysis差异分析法
- differential cost差异成本
- differential income差异收益
- differential pay差别工资
- differential prices差别价格
- differential rent差别地租
- differential sampling差别抽样
- differential tariff差别关税
- diffused shifting分散转嫁
- digital数字的,数字化的
- digital cash数字化现金
- digital communication数字化通信
- digital economy数字化经济
- digital cash数字化现金
- digital communication数字化通信
- digital economy数字化经济
- digital market数字化市场
- diluted earnings per share稀释的每股收益
- dilution of equity产权消弱,产权稀释
- dilution securities稀释性证券
- dilution assets递耗资产
- diminishing balance method余额递减折旧法
- diminishing benefit效益递减
- diminishing productivity生产率递减
- diminishing returns报酬递减,收益递减
- diminishing utility效用递减
- diner’s card大来信用卡
- direct access直接存取
- direct access storage直接存取存储器
- direct allocation method直接分配法,直接分摊法
- direct arbitrage直接套汇,直接套利
- direct benefit直接效益
- direct bill直接汇票
- direct bill of lading直达提货单
- direct charge直接费用
- direct control直接管制
- direct cost直接差别
- direct costing直接差别计算方法
- direct damage直接损失
- direct debit直接借记银行存款帐户,直接付帐
- direct debt直接债务
- direct department直接部门
- direct distribution直接分配,直接分摊
- direct endorsement直接背书
- direct evidence直接证据
- direct exchange直接汇兑
- direct expense直接费用
- direct financing直接筹资
- direct financing lease直接融资性租赁
- direct investment直接投资
- direction of testing抽查的方向
- directives指令,会计指令
- direct labor直接人工
- direct labor budget直接人工预算
- direct labor cost直接人工成本
- direct labor cost method直接人工成本法
- direct labor cost variance直接人工成本差异
- direct letter of credit直接信用证
- direct liability直接负债
- direct material直接材料
- direct material budget直接材料预算
- direct material cost直接材料成本
- direct material cost variance直接材料成本差异
- director董事;主任
- directorate公司董事会
- directors’ duties董事职责
- directors’ interest董事权益
- directors’ liability董事法律责任
- directors’ remuneration董事报酬
- directors’ report董事报告
- direct overhead直接间接费用
- direct placement直接售股,直接摊销证券
- direct quotation直接报价,直接比价
- direct rate直接汇率
- direct reduction mortgage直接递减抵押
- direct shipment直达货运
- direct tax直接税
- direct test of account balance帐户余额的直接抽查
- direct write-off method直接注销法
- dirty float不纯浮动,干预浮动
- disability benefit伤残抚恤金
- disability insurance工伤事故保险
- disaggregated cost分解成本
- disallowance剔除,不准列支
- disallowed expense不准列支的费用
- disbursement支付
- disbursement voucher付款凭单
- disbursing officer出纳主管,出纳主任
- discharge清偿,解除债务;解雇
- discharge bankrupt解除债务破产者
- discharged bill付讫汇票
- discharge of contract终止合同
- discharge of debt清偿债务
- discharge of tax obligation免除纳税义务
- discharge expense卸货费用
- disclaimer拒绝接受责任;拒绝表示意见
- disclaimer of opinion拒绝表示意见书
- disclosure披露
- disclosure principle披露原则
- discomfort index不安定指数,苦难指数
- discontinued operation停止经营
- discount贴现,贴现息;折扣,折价;折现
- discount bank贴现银行
- discount broker贴现经纪人
- discount earned折扣收入
- discount accounts receivable已贴现应收帐款
- discounted bill已贴现汇票
- discounted cash flow method折现现金流量法
- discounted present value折现现值
- discounted payback period折现回收期法
- discounted rate of return折现收益率
- discounted value折现值
- discounted factor 折现系数
- discount granted给予折扣
- discount house折扣商店;贴现公司;
- discounting 贴现计算;现值计算
- discount loan贴现贷款
- discount lost折扣失效
- discount market贴现市场
- discount on bonds payable应付债券折价
- discount on stock股票折价
- discount period贴现期
- discount policy贴现政策
- discount preference折现偏好
- discount rate贴现率;折现率
- discount securities贴现证券
- discovery sampling发现抽样法
- discovery surplus发现盈余
- discovery value发现价值
- discovery value accounting发现价值会计
- discrepancy重要差异
- discrete variable离散变量
- discretionary cost任意性成本
- discretionary funds任意性资金
- discretionary trust任意性信托,全权信托
- discriminant analysis判别分析
- discrimination 歧视
- discriminatory pricing差别定价
- discriminatory tariff差别关税,歧视关税
- diseconomy of scale规模不经济
- dishonor拒付
- dishonored bill拒付汇票
- dishonored check拒付支票
- disintermediation消弱金融中介机构
- disinflation policy反通货膨胀政策
- disinvestment负投资,减资
- disk磁盘
- disk drive磁盘驱动器
- disk file磁盘文件,磁盘档案
- dismissal pay解雇费
- dispatch note发货通知
- dispersion离差,离中趋势
- dispersion of return收益的离差
- disposable income可支配收益
- disposal清理,变卖
- disposal account固定资产变卖帐户
- disposal of a business segment变卖企业分部
- disposal of fixed asset变卖固定资产
- disposal sale变卖销售
- disposal value变卖价值
- disposition支配,分配;变卖,转让
- disposition of net income净收益分配表
- dispossession征用
- disseisin非法侵占不动产
- dissenting creditor持不同意见债权人
- dissolution解散;解除
- dissolution of company公司解散
- dissolution of partnership解除合伙关系
- distort歪曲,失实
- distrain财产扣押
- distrainee财产被扣押人
- distrainor财产扣押人
- distress扣押财务;廉价
- distress borrowing忍痛举债
- distress price处理价,削价
- distress selling廉价销售
- distributable income可分配收益
- distributed computer network分布式电子计算机互联网
- distributed data processing分部式数据处理
- distributed income已分配收益
- distribution分配;销售
- distribution center销售中心
- distribution channel销售渠道
- distribution expense销售费用
- distribution in kind实物分配
- distribution of income收益分配
- distribution of overhead cost间接费用的分配
- distribution of tax burden税负分配
- distribution of wealth财富分配
- distribution rate分配率,分摊率
- distributor经销商
- distributor discount批发折扣
- district auditor 地区审计师
- district manager地区经理
- diversifiable risk可分散风险
- diversification多种经营,分散经营
- diversification of risk分散风险
- diversified company多种经营公司
- diversified investment company分散风险投资公司
- divestiture剥离股权
- divestment负投资
- divided interest分割权益
- dividend股息,股利
- dividend account股利帐户
- dividend check股利支票
- dividend control股利控制
- dividend cover股利保证倍数
- dividend decision股利决策
- dividend declaration股利公告
- dividend equalization reserve股利均衡准备金
- dividend exclusion 股利免税
- dividend fund股利基金
- dividend income股利收益
- dividend in kind实物股利
- dividend limitation股利限制
- dividend mandate股利委托书
- dividend payout ratio股利支付率
- dividend policy股利政策
- dividend price ratio股利对股票价格比率
- dividend ratio股利率
- dividend reinvestment plan股利再投资计划
- dividend restraint股利限制
- dividends in arrears拖欠股利
- dividends payable应付股利
- dividends per share每股股利
- dividend theory股利理论
- dividend warrant股利支付凭单
- dividend yield股利率
- division业务部,分部
- divisional accounting分部会计
- divisional contribution margin income statement分部贡献毛利损益表
- divisionalization分部管理体制
- divisional performance evaluation分部业绩评价
- divisive reorganization分离改组
- dock dues码头捐,码头费
- dock warrant码头栈单
- document单据,凭证;文件
- documentary bill跟单汇票
- documentary draft跟单汇票
- documentary letter of credit跟单信用证
- documentation文件汇编
- document flowchart凭证流程图
- document of title所有权凭证
- documents against acceptance凭单承兑
- documents against payment付款交单
- dollar accountability货币收支会计责任
- dollar accounting元位会计
- dollar asset货币资产
- dollar averaging均等金额证券投资
- dollar bloc美元集团
- dollar bond美元债券
- dollar certificate of deposit美元存单
- dollar control金额控制
- dollar sign rules美元符号规则
- dollar standard元本位
- dollar stock美元股票
- dollar transaction美元业务
- dollar-value LIFO金额数值后进先出法
- domestic agency本国代理商
- domestic bill国内汇票
- domestic bond国内债券
- domestic corporation本国公司
- domestic credit expansion indicator国内信用膨胀指标
- domestic currency本国通货,本国货币
- domestic debt国内债务,内债
- domestic exchange国内汇兑
- domestic international sales corporation国内国际销售公司,外销公司
- domestic letter of credit国内信用证
- domestic loan国内贷款
- domestic taxes国内税收
- domicile永久性居住地址;汇票付款地址
- dominant company统治性公司
- donated asset捐赠资产
- donated capital 捐赠资本
- donated stock捐赠股份
- donee受赠人
- donor捐赠人
- dormant account静止帐户
- dormant company静止公司
- dormant partners隐名合伙人
- double-declining-balance method 双倍余额递减折旧法
- double digit inflation两位数通货膨胀
- double distribution method双重分配法
- double endorsement双重背书
- double entry复式分录,复式记帐
- double-entry bookkeeping复式薄记
- double income tax relief免除双重所得税
- double indemnity clause双倍赔偿条款
- double leverage双重杠杆作用
- double liability双重责任
- double-name paper双名票据
- double option双重期权
- double tariff system双重税率制
- double taxation双重征税;重复征税
- double taxation relief免除重复征税
- doubtful account 可疑帐款
- doubtful asset可疑资产
- doubtful debt可疑债务
- DOW Jones averages道琼斯股票价格指数
- DOW Jones composite averages道琼斯股票价格综合指数
- DOW Jones industrials average道琼斯工业股票价格指数
- DOW Jones News Service道琼斯新闻服务社
- down payment分期付款定金,首期付款
- downsizing缩减营业规模
- down time pay停工工资
- downturn市况逆转
- Dow theory道琼斯理论,道氏理论
- draft银行汇票;汇票;草案
- drafted budget预算草案
- dragon bond龙头债券
- dragon markets龙头市场
- drawback退税,退款
- drawee受票人,付款人
- drawer出票人
- drawing account提款帐户
- drawing rights提款权
- drawings提款
- dry-hole accounting干井会计
- dual control双重控制
- dual currency bond双重货币债券
- dual currency records双重货币记录
- dual exchange rate双重汇率
- dual presentation双重反映
- dual pricing双重定价
- dual purpose test双重目的抽查
- dual purpose trust双重目的信托
- dual taxation复税制度
- due到期的,应付的;正当的,合法的
- due bill借据
- due course正当行为
- due from other funds应收其他基金款
- due process of law正当法律程序
- due professional care尽心履行专业职责
- dues会费,税捐
- due to other fund应付其他基金款
- dummy company虚设公司,挂名公司
- dummy director虚设董事,挂名董事
- dummy owner挂名业主
- dummy records虚拟记录
- dummy tenderin虚设投标
- dummy variable虚变量
- dumping倾销
- dumping margin倾销差价
- duplicate副本,抄件
- duplicating method复印法
- Du Pont analysis 杜帮分析法
- durable year耐用年限
- duration of insurance保险有效期
- Dutch auction荷兰式拍卖
- dutiable goods应税货物
- dutiable value计税价值
- duty关税;税收
- duty drawback 关税退税
- duty free免税
- duty free goods免税货物
- duty paid value完税价值
- dynamic analysis动态分析
- dynamic budget动态预算
- dynamic equilibrium动态平衡,动态均衡
- dynamic programming动态规划
- dynamic ratio动态比率
- dynamic statement动态报表
- dynamic structure动态结构
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