1201deferred dividend 遞延股利
1202deferred expense 遞延費(fèi)用
1203deferred income 遞延收益
1204deferred income tax liability 遞延所得稅負(fù)債
1205deferred liability 遞延負(fù)債
1206deferred maintenance 遞延維修
1207deficiency ①虧絀②稅款虧欠額
1208deficiency statement 虧絀清算報(bào)表
1209deficit ①虧損②赤字
1210deficit budget 赤字預(yù)算
1211deflation通貨緊縮
1212deflator 物價(jià)折算指數(shù)
1213degree of financial leverage財(cái)務(wù)杠桿作用系數(shù)
1214degree of operation leverage 營業(yè)杠桿作用系數(shù)
1215degree of total leverage 全部杠桿作用系數(shù)
1216de jure corporation 已注冊公司,依法成立的公司
1217del credere 保付貨款
1218delinquency 拖欠債務(wù)
1219delinquency charge 拖欠罰金
1220delinquency ratio拖欠比率
1221delist 取消上市資格
1222delivery 交貨,交割
1223delivery against cash憑現(xiàn)金交貨
1224delivery expense 運(yùn)輸費(fèi)用
1225delivery price交貨價(jià)格
1226Deloitte and Touche 迪利奧蒂—塔奇會(huì)計(jì)師事務(wù)所,德勤會(huì)計(jì)師事務(wù)所
1227demand①需求②請求兌現(xiàn),即期
1228demand deposit 活期存款
1229demand draft即期匯票
1230demand loan活期貸款
1231demerger 企業(yè)分解
1232demurrage 裝卸誤期費(fèi),滯期費(fèi),逾期費(fèi)
1233denationalization 非國有化,民營化
1234denomination 票面金額
1235department部門,分部
1236departmental accounting 部門會(huì)計(jì),分部會(huì)計(jì)
1237departmental cost 部門成本,分部成本
1238departmental income statement部門損益表,分部損益表
1239departmental overhead 部門間接費(fèi)用,分部間接費(fèi)用
1240depletion 折耗,耗減
1241depletion expense 折耗費(fèi)
1242deposit ①存款②定金,保證金
1243deposit account 存款賬戶
1244deposit certificate定期存單
1245deposit in transit 在途存款
1246depository 保管機(jī)構(gòu),存儲(chǔ)機(jī)構(gòu)
1247depository receipts 證券托存收據(jù),證券存單
1248depreciable asset應(yīng)計(jì)折舊資產(chǎn)
1249depreciable cost 應(yīng)計(jì)折舊成本
1250depreciation life應(yīng)計(jì)折舊年限
1202deferred expense 遞延費(fèi)用
1203deferred income 遞延收益
1204deferred income tax liability 遞延所得稅負(fù)債
1205deferred liability 遞延負(fù)債
1206deferred maintenance 遞延維修
1207deficiency ①虧絀②稅款虧欠額
1208deficiency statement 虧絀清算報(bào)表
1209deficit ①虧損②赤字
1210deficit budget 赤字預(yù)算
1211deflation通貨緊縮
1212deflator 物價(jià)折算指數(shù)
1213degree of financial leverage財(cái)務(wù)杠桿作用系數(shù)
1214degree of operation leverage 營業(yè)杠桿作用系數(shù)
1215degree of total leverage 全部杠桿作用系數(shù)
1216de jure corporation 已注冊公司,依法成立的公司
1217del credere 保付貨款
1218delinquency 拖欠債務(wù)
1219delinquency charge 拖欠罰金
1220delinquency ratio拖欠比率
1221delist 取消上市資格
1222delivery 交貨,交割
1223delivery against cash憑現(xiàn)金交貨
1224delivery expense 運(yùn)輸費(fèi)用
1225delivery price交貨價(jià)格
1226Deloitte and Touche 迪利奧蒂—塔奇會(huì)計(jì)師事務(wù)所,德勤會(huì)計(jì)師事務(wù)所
1227demand①需求②請求兌現(xiàn),即期
1228demand deposit 活期存款
1229demand draft即期匯票
1230demand loan活期貸款
1231demerger 企業(yè)分解
1232demurrage 裝卸誤期費(fèi),滯期費(fèi),逾期費(fèi)
1233denationalization 非國有化,民營化
1234denomination 票面金額
1235department部門,分部
1236departmental accounting 部門會(huì)計(jì),分部會(huì)計(jì)
1237departmental cost 部門成本,分部成本
1238departmental income statement部門損益表,分部損益表
1239departmental overhead 部門間接費(fèi)用,分部間接費(fèi)用
1240depletion 折耗,耗減
1241depletion expense 折耗費(fèi)
1242deposit ①存款②定金,保證金
1243deposit account 存款賬戶
1244deposit certificate定期存單
1245deposit in transit 在途存款
1246depository 保管機(jī)構(gòu),存儲(chǔ)機(jī)構(gòu)
1247depository receipts 證券托存收據(jù),證券存單
1248depreciable asset應(yīng)計(jì)折舊資產(chǎn)
1249depreciable cost 應(yīng)計(jì)折舊成本
1250depreciation life應(yīng)計(jì)折舊年限