D.A.H. Private Bank Limited
安新私人銀行有限公司
Dah Sing Bank Limited
大新銀行有限公司
Dah Sing Finance Limited
大新財(cái)務(wù)有限公司
Dai-Ichi Kangyo Bank Limited
第一勸業(yè)銀行
daily expenditure record book
每日開支記錄冊
Daily Quotations for Stock Market
《股票市場日報(bào)表》
Daily Quotations for Stock Options
《股票期權(quán)日報(bào)表》
daily stock price
每日股價(jià)
daily turnover
每日成交額
Daishi Bank, Ltd.
第四銀行
Daiwa Bank, Limited
株式會(huì)社大和銀行
Daiwa Overseas Finance Limited
大和海外財(cái)務(wù)有限公司
damages
損害賠償
Danish Krone [DKK]
丹麥克郎
Dao Heng Bank Limited
道亨銀行有限公司
Dao Heng Finance Limited
道亨財(cái)務(wù)有限公司
date of listing
上市日期
date of maturity
到期日
date of payment
付款日期；繳付日期
date of transfer
轉(zhuǎn)讓當(dāng)日；轉(zhuǎn)讓日期
date of value
起息日期
dated securities
定期證券
day end liquidity
日終流動(dòng)資金
day margin
當(dāng)日保證金；即市按金
day order
當(dāng)日訂單；即日指示
day trade
當(dāng)日平倉買賣
day trade transaction
即日平倉交易；當(dāng)日交易；"即日鮮"
de facto control
實(shí)際控制權(quán)
de minimis exemption
低額豁免
deal
買賣；交易
dealer
交易商；證券商；出市代表；出市員
Dealer's Deposits Fund
交易商按金基金
dealer's representative
交易商代表
dealing
交易；買賣
dealing day
交易日
dealing director
交易董事；證券商董事
dealing in gold options
黃金期權(quán)買賣
dealing in securities
證券交易；證券買賣
dealing partnership
交易合伙商行；交易合伙
dealing room
"盤房"
death duties and costs
死亡稅及費(fèi)用
debenture
債權(quán)證；債券；信用債券
debenture holder
債權(quán)證持有人
debenture stock
債權(quán)股證
debenture trust deed
債權(quán)證信托契約
debit
借項(xiàng)；借方；記入借方的款項(xiàng)
debit advice
借項(xiàng)通知書
debit balance
借方結(jié)余
debit item
借項(xiàng)
debit side
借方
debt
債項(xiàng)；債權(quán)
debt certificate
債務(wù)證明書
debt collection agency
收數(shù)公司
debt due
所欠債項(xiàng)
debt financing
債務(wù)融資；舉債籌資
debt instrument
債務(wù)票據(jù)
debt market
債務(wù)市場
debt on a recognizance
簽保所致的債項(xiàng)
debt paper
債務(wù)票據(jù)
debt payable at a future time
將來到期償付的債項(xiàng)
debt reorganization
債務(wù)重整
debt repayment
償債；償還借款；償還債務(wù)
debt securities
債務(wù)證券
debt securities market
債務(wù)證券市場
debtor
債務(wù)人
debtor firm
債務(wù)人商號(hào)
debtor's interest
債務(wù)人權(quán)益
debtor's share
債務(wù)人擁有額
debt-to-equity ratio
債務(wù)與資本比率；負(fù)債與權(quán)益比率
deceased debtor
已故債務(wù)人
deceased partner
已故合伙人
deceased taxpayer
已故納稅人
decelerated growth
增長放緩
decelerating trend
放緩趨勢
declaration
聲明書；公布；申報(bào)；報(bào)單
declaration of bankruptcy
宣布破產(chǎn)
declaration of dividend
宣布分派股息
declaration of inability to pay debts
無能力償付債項(xiàng)聲明書
declaration of insolvency
無力償還債務(wù)聲明
declaration of solvency
有償債能力聲明
declaration of trust
信托聲明；信托聲明書
Declaration on Cooperation and Supervision Covering International Futures Markets
《關(guān)于國際期貨市場的合作和監(jiān)管的聯(lián)合聲明》
Declarations of Cooperation on Investment Management Persons
投資管理合作聲明
declared return
已公布收益
decline
下跌；衰退
decontrol
解除管制
deduct
扣除
deductible
可扣除；免賠額〔保險(xiǎn)〕
deduction
扣除；扣減；扣除額；扣除項(xiàng)目
deduction for expenses of self-education
個(gè)人進(jìn)修開支扣除額
deed
契據(jù)；契約
deed of guarantee
擔(dān)保契約；保證契據(jù)
deed of indemnity
賠償契據(jù)；還款保證書
deed of settlement
授產(chǎn)契；組織安排契據(jù)
deed of surrender
放棄契據(jù)
defalcation
虧空公款；侵吞公款
defamation
誹謗
default
拖欠；違約；失責(zé)行為
default in payment
拖欠付款
default procedure
失責(zé)處理程序
default proceeding
失責(zé)處理程序
default rule
失責(zé)處理規(guī)則
defaulter
拖欠稅款人；失責(zé)人；違約者
defaulting broker
失責(zé)經(jīng)紀(jì)
defective title
所有權(quán)欠妥
deferral
遞延項(xiàng)目
deferred annuity
延期年金
deferred expenses
遞延費(fèi)用
deferred income
遞延收入
deferred life annuity
延期人壽年金
deferred pay
延付薪酬
deferred payment
遞延付款
deferred share
延遲派息股；遞延付息股份
deficiency
不敷；不足之?dāng)?shù)；短缺
deficiency grant
不敷補(bǔ)助金
deficiency subvented organization
接受不敷補(bǔ)助金的機(jī)構(gòu)
deficit
赤字；逆差；虧損；虧欠額
deficit financing
赤字財(cái)政；赤字籌資
deficit on capital account
非經(jīng)常帳赤字
deflated by…
以……平減
deflation
通貨緊縮
deflationary force
通貨緊縮力量
deflator
平減物價(jià)指數(shù)
defraud
詐騙
defrauded investor
被詐騙的投資者
defray
支付；扣除
defunct company
已倒閉公司
del credere agent
保付貨款代理人；擔(dān)保付款代理人
delegate
轉(zhuǎn)授
delegate trust
轉(zhuǎn)委信托
delinquency rate
拖欠率；過期還款比率
delinquent account
怠帳；逾期未收帳款
delisting
除牌；取消上市資格；取消掛牌資格
delivered price
交貨價(jià)
delivery
交收；交割〔證券〕；交付
delivery failure
交收失誤
delivery month
交收月份
delivery note
交貨單；付貨通知書
delivery order
提貨單；交割單
Delta Asia Credit Limited
匯業(yè)信貸有限公司
demand deposit
活期存款
demand draft [D/D]
即期匯票
demand draft rate
即期匯票匯率
Demand for Provisional Salaries Tax
暫繳薪俸稅通知書
Demand for Rates
征收差餉通知書
Demand for Tax
繳稅通知書
demand inflation
需求引起的通貨膨脹；需求通脹
demand loan
活期放款
demand loan secured
活期質(zhì)押放款；活期擔(dān)保放款
demand loan unsecured
活期信用放款
demand note
即期票據(jù)；繳稅通知書；繳款通知書
dematerialization of share certificate
股票非實(shí)物化
demonetization
停止通用；非貨幣化
demonetized currency note
停止通用紙幣
Den Norske Creditbank
挪威信貸銀行
denomination
面額；面值
departmental capital equipment
部門資本設(shè)備
departmental estimates submission
部門呈報(bào)預(yù)算
departmental expenses
部門開支
Departmental Interpretation and Practice Notes [Inland Revenue Department]
《稅務(wù)局釋義及執(zhí)行指引》
departmental special expenditure
部門特別開支
dependant
受養(yǎng)人
dependent grandparent allowance
供養(yǎng)祖父母或外祖父母免稅額
dependent parent allowance
供養(yǎng)父母免稅額
dependent sibling allowance
供養(yǎng)兄弟姊妹免稅額
deposit
存款；定金；保證金；暫收款項(xiàng)
deposit account
存款帳戶
deposit at call
通知存款；活期存款
deposit back arrangement
回存安排
deposit charges
存款收費(fèi)
deposit in lieu of bond
以繳存的款項(xiàng)代替擔(dān)保契據(jù)
deposit insurance scheme
存款保險(xiǎn)計(jì)劃
deposit of securities as security for a loan
存放證券作為貸款抵押
deposit protection scheme
存款保障計(jì)劃
deposit rate
存款利率
deposit size threshold
低存款額
deposit taker
接受存款人
depositor
存款人；存戶
depository
保管人；受托人；存管處
depository company
存放公司
depository receipt
寄存單據(jù)；保管收據(jù)；預(yù)托證券
depository share
保管股份
depository system
存管制度；存放制度
Deposit-taking Companies Advisory Committee
接受存款公司咨詢委員會(huì)
Deposit-taking Companies Association [DTCA]
接受存款公司公會(huì)
deposit-taking company
接受存款公司
deposit-taking licence
接受存款牌照
depreciation
折舊；貶值
depreciation charge
折舊費(fèi)
depreciation of the exchange value of the Hong Kong dollar
港元匯值下降
depreciation reserve
折舊儲(chǔ)備；折舊準(zhǔn)備
deregistration
取消登記
deregulation
撤銷管制；放寬管制
derivative
衍生工具
derivative product
衍生產(chǎn)品
derivative warrant
衍生認(rèn)股權(quán)證
derivatives market
衍生工具市場
designated securities
指定證券
designated trade
指定行業(yè)
determinable interest
可終結(jié)的權(quán)益
Determination of Commissioner of Inland Revenue
稅務(wù)局局長的決定書
determination of cost
成本厘定
determination of net profit
確定純利
Deutsche Bank AG
德國銀行
Deutsche Mark [DEM]
德國馬克
devaluation
貶值；貨幣貶值
Development Bank of Singapore Ltd.
新加坡發(fā)展銀行
development control
發(fā)展管理；發(fā)展管制
Development Division [Companies Registry]
拓展部〔公司注冊處〕
development fund
發(fā)展基金；開發(fā)基金
development intensity
發(fā)展密度
Development Loan Fund
發(fā)展貸款基金
development package
發(fā)展方案
development parameter
發(fā)展參數(shù)；發(fā)展規(guī)范
development potential
發(fā)展?jié)摿?BR> development statement
發(fā)展綱領(lǐng)
development value
發(fā)展價(jià)值
deviation
偏差
devisee
土地遺贈(zèng)繼承人；受遺贈(zèng)人
devolve
轉(zhuǎn)予；轉(zhuǎn)承
Dharmala International Finance Limited
大馬國際財(cái)務(wù)有限公司
difference
差額
difference account
盈虧通知書；差額帳
differential
差價(jià)；息差；差距
differential pricing system
差額收費(fèi)辦法；差別等級計(jì)價(jià)法
diminishing assets
遞耗資產(chǎn)
diminishing balance method
余額遞減法
diminishing return
報(bào)酬遞減；收益遞減
diminution
減少；縮減
direct business
直接業(yè)務(wù)；直接買賣；直接交易
direct cost
直接成本
direct debit authorization
直接付款授權(quán)書
direct debit daily settlement system
每日直接付款的結(jié)算制度
direct insurance
直接保險(xiǎn)
direct insurer
直接保險(xiǎn)人
Direct Investment Division [Hong Kong Monetary Authority]
直接投資處〔香港金融管理局〕
direct placement
直接配售
direct remuneration
直接報(bào)酬
direct tax
直接稅
direct taxation rate
直接稅稅率
direct trading
直接買賣；直接交易
direct underwriting
直接承保
director
董事；理事
Director of Accounting Services
庫務(wù)署署長
Director of Audit
審計(jì)署署長
director's fee
董事袍金
director's interest
董事權(quán)益
director's remuneration
董事酬金
Disability Allowance Scheme
傷殘津貼計(jì)劃
disabled dependant allowance
傷殘受養(yǎng)人免稅額
Disaster Relief Fund
賑災(zāi)基金
Disaster Relief Fund Advisory Committee
賑災(zāi)基金咨詢委員會(huì)
disbursement
墊付費(fèi)用；付款項(xiàng)目；支款
discharge
破產(chǎn)解除；清償〔債務(wù)〕
discharge of a debt
解除債務(wù)；清償債項(xiàng)
discharge order
注銷令
Disciplinary Appeals Committee [Stock Exchange of Hong Kong Limited]
紀(jì)律上訴委員會(huì)〔香港聯(lián)合交易所有限公司〕
Disciplinary Committee [Hong Kong Futures Exchange Limited, Stock Exchange of Hong Kong Limited]
紀(jì)律委員會(huì)〔香港期貨交易所有限公司；香港聯(lián)合交易所有限公司〕 Disciplinary Committee of the Hong Kong Society of Accountants
香港會(huì)計(jì)師公會(huì)紀(jì)律委員會(huì)
disclaimed property
遭卸棄的財(cái)產(chǎn)
disclaimer
卸棄；卸棄書
disclaimer of lease
租契的舍棄；租契卸棄書
disclaimer of property
放棄財(cái)產(chǎn)
discloseable transaction
須予披露的交易
disclosure
披露；公開；披露事項(xiàng)；資料披露
disclosure of interest
披露權(quán)益
disclosure of ownership of shares
披露股權(quán)資料；公開股權(quán)資料
disclosure package
資料披露方案
disclosure requirement
公開資料規(guī)定
discontinuance of business
停業(yè)
discount
貼現(xiàn)；折扣；貼水
discount accreted
折價(jià)增值
discount amount
折扣數(shù)額
discount house
貼現(xiàn)行；貼現(xiàn)公司
discount price
折扣價(jià)格
discount rate
貼現(xiàn)率；折扣率
discount securities
貼現(xiàn)證券
discount window
貼現(xiàn)窗
discounted bill
已貼現(xiàn)票據(jù)
discounter
貼現(xiàn)行
discretionary account
全權(quán)代客投資戶口；全權(quán)委托戶口；全權(quán)代客買賣帳戶
discretionary grant
酌情補(bǔ)助金
discretionary interest
酌情權(quán)益
discretionary subvention
酌情資助金
discretionary trust
全權(quán)信托
disequilibrium
不均衡狀態(tài)
dishonour a cheque
退票
dishonoured bill
不兌現(xiàn)匯票
dishonoured cheque
空頭支票
disintermediation
非中介化；減少居中融資功能
disponer
財(cái)產(chǎn)處置人；分產(chǎn)人
disposable income
可動(dòng)用收入；可支配的收入；稅后收入
disposal
處置；脫手
disposal price
賣價(jià)
dispose of
出售；變賣
disposition
產(chǎn)權(quán)處置
disposition in favour of relatives
為使親屬受惠而作出的產(chǎn)權(quán)處置
disputed liabilities
有爭議負(fù)債
disqualification of director
取消董事資格
disqualification order
取消資格令
disregarded income
計(jì)算入息豁免額
dissolution
解散
dissolution of partnership
拆伙；合伙解散
distinct account
獨(dú)立帳目
distrain
為抵債而扣押財(cái)物；扣貨追債；查封
distress
扣押財(cái)物；扣押；查封
distress for rent
扣押財(cái)物充抵租金
distress warrant
財(cái)產(chǎn)扣押令
distributable income
可分配收益
distributable profit
可供派發(fā)利潤
distributed assets
經(jīng)分派資產(chǎn)
distribution
分配；配銷
distribution company
分銷公司
distribution of resources
資源分配
distribution policy
分配政策；派息政策
distributive channel
銷售途徑
distributive trade
分銷業(yè)
distributor
分銷商；發(fā)行人
diversifying economy
多元化的經(jīng)濟(jì)體系
dividend
股息；紅利；攤還債款
dividend cover
盈利股息比率；股利保證倍數(shù)
dividend forfeited
未認(rèn)領(lǐng)股息注銷
dividend programme
攤還債款程序
dividend warrant
股息證；股息單
dividend withholding tax
股息預(yù)扣稅
dividend yield
股息率；股息收益率
divisible revenue
可予分配的收益
DKB Asia Limited
第一勸銀亞洲有限公司
document
文件；單據(jù)
document against acceptance [D/A]
承兌交單
document against payment [D/P]
付款交單
Document Index
公司文件索引
document of title
業(yè)權(quán)文件；所有權(quán)文件
documentary acceptance bill
跟單承兌匯票
documentary bill
跟單匯票
documentary credit
跟單信用證
documentary payment bill
現(xiàn)付押匯票；憑單付款匯票；付款跟單匯票
dollar area
美元區(qū)
domestic concern
本身的業(yè)務(wù)
domestic credit expansion [DCE]
本地信貸膨脹
domestic demand
本地內(nèi)部需求；國內(nèi)需求
domestic demand deflator
本地內(nèi)部需求平減物價(jià)指數(shù)
domestic expenses
家庭開支
domestic export
本地產(chǎn)品出口；國內(nèi)出口
domestic lending
本地貸款；在本港使用的貸款
domestic liabilities
本地負(fù)債
domestic money supply
本地貨幣供應(yīng)量；國內(nèi)貨幣供應(yīng)
domestic property price index
住宅物業(yè)價(jià)格指數(shù)
domestic rental index
住宅樓宇租金指數(shù)
domestically generated inflation
內(nèi)部產(chǎn)生的通貨膨脹；內(nèi)致通脹
domicile
注冊地；本籍
donation
捐款；捐獻(xiàn)；捐贈(zèng)
donee
受贈(zèng)人
donor
捐贈(zèng)人
door-to-door canvassing for sale
逐戶兜售
dormant account
不活動(dòng)帳戶；不活躍帳戶
dormant assets
未用資產(chǎn)；閑置資產(chǎn)
dormant company
不活動(dòng)公司；已停止業(yè)務(wù)的公司
dormant partner
不活躍合伙人；隱名合伙人
double entry system
復(fù)式簿記制度
double taxation
雙重課稅
double taxation arrangement
雙重課稅安排
double taxation relief arrangement
寬免雙重課稅安排
double-digit growth
兩位數(shù)字的增長
double-digit level
兩位數(shù)字的水平
doubtful debt
呆帳；呆債；可疑債務(wù)
doubtful loan
可疑貸款；難以收回的貸款
Dow Jones Average
杜瓊斯平均指數(shù)；道瓊斯股票平均價(jià)格指數(shù)
Dow Jones Index
杜瓊斯指數(shù)；道瓊斯股票價(jià)格指數(shù)
Dow Jones Industrial Average
杜瓊斯工業(yè)平均指數(shù)；道瓊斯工業(yè)股票平均價(jià)格指數(shù)
down limit
跌停板
down market
跌市
down payment
首期付款
down reversal
回跌
downside risk
下跌風(fēng)險(xiǎn)
downside trend
跌勢
downswing
下降趨勢；衰退時(shí)期
downturn
市況逆轉(zhuǎn)；市況回落
downward adjustment
向下調(diào)整
downward movement
走勢偏軟
downward trend
下跌趨勢；向下趨勢
draconian revenue measure
嚴(yán)厲的征稅措施
draft
匯票
draft estimates
預(yù)算草案
draft estimates of expenditure
開支預(yù)算草案
draft estimates of revenue
收入預(yù)算草案
dragon bond
小龍債券
drawback
退稅；退款
drawdown period
貸款支用期；提款期
drawee
受票人；匯票付款人
drawee bank
受票銀行；付款銀行
drawer
出票人；發(fā)票人
drawing account
提款帳戶
Dresdner Bank AG
捷能銀行
drop
下跌；回落
DTB Deutsche Terminborse
德國期權(quán)及期貨交易所
dual listing
雙重上市；雙重掛牌
due date for payment
應(yīng)付款的日期；付款到期日
due day
到期日；繳稅日期
dues
應(yīng)付款項(xiàng)；應(yīng)付費(fèi)用；應(yīng)付稅款
dull trading
交投呆滯
dumping
傾銷；拋售
duplication of supervision
雙重監(jiān)管
Dutch Guilder [NLG]
荷蘭盾
dutiable agricultural and industrial products
應(yīng)課稅的工農(nóng)業(yè)產(chǎn)品
dutiable commodities control system
應(yīng)課稅品管制系統(tǒng)
dutiable commodities permit
應(yīng)課稅品許可證
dutiable commodity
應(yīng)課稅品
dutiable estate
應(yīng)繳稅的遺產(chǎn)
duty
稅；關(guān)稅；應(yīng)課稅品稅項(xiàng)
duty assessed on a specific basis
按量評估的稅項(xiàng)
duty differential
稅率差距
duty free
免稅
duty in arrears
欠稅
duty on alcohol
酒精稅
duty on hydrocarbon oil
燃油稅
duty on liquor
酒稅
duty on petrol
汽油稅
duty on tobacco
煙草稅
duty paid
已繳納稅款；關(guān)稅已付
duty rate
稅率
duty reduction
減稅
duty-paid goods
已完稅貨品