D字彙

daily balance
daily labor report
daily material and spoilage report
daily reports
daily time report
daily work report

damage goods
damage suit

date draft
date due，due date
date of acquisition
date of balance sheet
date of certification
date of value

day book
day of grace

de facto corporation，corporation de facto
de jure corporation

dead assets
dead stock，obsolete stock

debenture (bond)
debenture capital
debenture stock

debit
debit balance
debit items
debit memo
debit side

debt
debt discount
debt limit
debt margin
debt service
debt service fund requirments
debt service fund，sinking fund
debt service requirment
debt-paying ability

decimal system
decimal time-reporting method

declared capital，stated capital
declared dividend
declared value

deduction
deduction from gross income
deduction from income
deduction from net income

deferred assets
deferred charges [debits]
deferred credits
deferred dividend
deferred expense
deferred income
deferred liability
deferred life annuity
deferred maintenance
deferred overhead charges
deferred repairs
deferred revenue
deferred serial bond
deferred shares，deferred stock
deferred special assessments
deferred unapplied expense
deferred-payment sale

deficiency
deficiency account，deficiency statement

deficit
deficit account

del credere
del credere agent

delinquent acounts
delinquent instalment
delinquent special assessment
delinquent taxes

delivery
delivery equipment
delivery expense

demand
demand deposit
demand draft，demand bil
demand notes

departmental account
departmental accounting
departmental burden，departmental overhead
departmental capital
departmental charge
departmental cost
departmental expense
departmental overhead rate
departmental profit
departmental standard

dependent
dependent variable

depletion
depletion allowance
depletion expense
depletion reserve

deposit
deposit at call
deposit book
deposit fund
deposit fund balance
deposit slip
deposit warrant

depreciable assets
depreciable cost

depreciated cost
depreciated original cost
depreciated value

depreciation
depreciation accounting
depreciation base
depreciation during construction
depreciation expense
depreciation fund
depreciation method
depreciation rate
depreciation reserve
depreciation unit
depreciation-age-life method
depreciation-annuity method
depreciation-appraisal method
depreciation-appropriation method
depreciation-arbitrary method
depreciation-changing percentage of cost less scrap method
depreciation-combined-depreciation-and-upkeep method
depreciation-composite life method
depreciation-compound interest method
depreciation-declining-balance [diminishing-provision] method
depreciation-equal-annual payment method
depreciation-fifty-percent method
depreciation-fixed instalment method
depreciation-fixed percentage of diminishing value method
depreciation-gross earning method
depreciation-insurance method
depreciation-inventory method
depreciation-job method
depreciation-maintenance method
depreciation-output method
depreciation-percentage of original cost method
depreciation-production basis method
depreciation-proportional method on fixed base
depreciation-reducing balance method
depreciation-reducing instalment method
depreciation-replacement method
depreciation-retirement method
depreciation-revenue method
depreciation-service output method
depreciation-service-capacity method
depreciation-sinking fund method
depreciation-straight line method
depreciation-sum of expected life method
depreciation-sum of the year digit method
depreciation-uniformity varying amounts method
depreciation-unit cost method
depreciation-unit method
depreciation-working hour method

detailed audit
detailed ledger
detailed supporting statement

detection of errors
detection of fraud

development cost
development expense

differential cost
differential earning
differential income
differential profit ratio

direct charges，direct expenses
direct closing method
direct cost
direct costing
direct debt
direct department
direct departmental expenses
direct distribution
direct labor
direct labor budget
direct labor cost
direct labor cost method
direct labor hour method
direct liability
direct material
direct material budget
direct material consumed
direct material cost
direct shipment

discount
discount earned
discount lost
discount on bond purchased
discount on bond，bond discount
discount on capital stock
discount on purchases
discount on sales
discount on stock，discount on capital stock
discount taken

discounted accounts receivable
discounted notes

disposition of net income，disposition of net profit，disposition of net earnings
disposition of resources

distribution
distribution cost
distribution entry
distribution expense
distribution on gross profit
distribution on manufacturing cost
distribution on number or quantity
distribution on selling price
distribution rate
distribution sheet of stores
distribution statement of service cost
distribution time sheet

dividend
dividend book
dividend equalization fund
dividend equalization reserve
dividend in kind，property dividend
dividend payment book
dividend payment sheet
dividend policy
dividend reserve
dividend stock

dividends earned
dividends in arrears
dividends on preferred stock
dividends payable
dividends receivable

doctrine of conservation
doctrine of consistency
doctrine of disclosure
doctrine of materiality

dollar accountability
dollar assets

domestic draft
domestic exchange

donated land
donated land reserve
donated stock
donated surplus
donated working capital

double budget，multiple budget
double column ledger account
double declining-balance method of accelerated depreciation
double liability
double sampling
double sequence
double-account system
double-account-form balance sheet
double-entry bookkeeping

doubtful accounts
doubtful assets
doubtful debts

drafted budget
drafted general budget

dual presentation
dual system

due
due date
due from other funds
due to consignor
due to fiscal agent
due to other funds

dynamic ratio
dynamic statement

Dean schedule (insurance)，analytic schedule
data processing
dated earned surplus
days' sales on the book，average collection period
deal
dealer (in securities)
death benefit
debtor
debtors ledger
decisionmaking accounting
decline in economic usefulness
decreasing cost
decrement
deductible loss
deed of trust
defalcation
default
defaulted bonds
defective works
deferral，deferment
delegation of authority
delivered price
demurrage
department hour method
departmentalization
depleted cost
depositary，depository
depreciate
descent
descriptive financial statement
desired-profit point
detail account
deterioration
deviation
devise
dies
dilution
diminishing assets
disallowance
disbursement
disbursing officer
disclosure
discovery period
discretionary cost
dishonor
dishonored notes
dispatch earning
dispersion
disposable income (national accounts)
dissolution
distort
distraint
distress merchandise
distributed profit
distributive profit
distributor discount
district treasury
divided column journal，columnar journal
divisional cost
divisive reorganization
documentary bill，documentary draft
dominant company
donations and contributions
dormant partner
doubling-up method
down payment
downstairs merger
draft
drawee
drawer
drawings
drop shipment
dunnage & fittings
duty drawback

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