d~

Dean schedule (insurance)，analytic schedule - 狄恩表(保險)，火險風險表

data processing - 資料處理

dated earned surplus - 注期公積

days' sales on the book，average collection period - 平均收帳期

deal - 買賣合約

dealer (in securities) - 證券商

death benefit - 死亡卹金

debtor - 債務人

debtors ledger - 債務人分戶帳

decisionmaking accounting - 決策會計

decline in economic usefulness - 經濟效用減低

decreasing cost - 遞減成本

decrement - 貶值

deductible loss - 可減損失

deed of trust - 信託契樣

defalcation - 侵佔，挪用

default - 違約

defaulted bonds - 違約債券

defective works - 瑕疵工作

deferral，deferment - 遞延項目

delegation of authority - 授權

delivered price - 交貨價格

demurrage - 裝卸延誤費

department hour method - 分部時間法

departmentalization - 分部組織

depleted cost - 耗余成本

depositary，depository - 保管人

depreciate - 折舊，貶值

descent - 無遺囑處分

descriptive financial statement - 附說明財務報表

desired-profit point - 預計利益點

detail account - 明細帳目

deterioration - 損耗

deviation - 偏差

devise - 不動產遺贈

dies - 鑄模

dilution - 產權減損

diminishing assets - 遞耗資產

disallowance - 剔除

disbursement - 付出，支付

disbursing officer - 支付官

disclosure - 表達

discovery period - 發現期限

discretionary cost - 任意成本

dishonor - 拒付，拒絕承兌

dishonored notes - 拒付票據

dispatch earning - 快卸獲益

dispersion - 離勢

disposable income (national accounts) - 可處分所得(國民會計)

dissolution - 解散

distort - 歪曲

distraint - 財產扣押

distress merchandise - 廉售品

distributed profit - 已分配利益

distributive profit - 可分配利益

distributor discount - 批發折扣

district treasury - 縣庫

divided column journal，columnar journal - 多欄日記帳

divisional cost - 分部成本

divisive reorganization - 分裂改組

documentary bill，documentary draft - 跟單匯票

dominant company - 主要公司

donations and contributions - 捐獻

dormant partner - 隱名合夥人

doubling-up method - 疊式工作法

down payment - 定金

downstairs merger - 向下合併

draft - 匯票

drawee - 付款人

drawer - 發票人

drawings - 提取

drop shipment - 直接裝運

dunnage & fittings - 墊艙隔艙費

duty drawback - 退稅

第 48 筆 / 共 48 筆