 财务英语词典D部分 |
| 日期：2004-7-28 10:42:32 来源：CopyFrom 作者：Author
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Daily balance 日计表
Daily interest 每日利息
Daily reports 日报
Daily (monthly) statement of account 每日（月）对帐单
Daily time report 工作时间日报单
Daily work report 工作日报单
Damage 损害；赔偿损失
Damaged condition 损坏程度
Damaged goods 损害货物
Damage suit 损坏赔偿诉讼
Data 资料
Data draft 定期汇票
Data due 到期日（同due date）
Data of balance sheet 资产负债表日期
Data of certification 证明日期（杳帐证明书上所证明的日期）
Data of value 起算利息日期
Dating 期日
Daybook 日记帐
Day of grace 宽限日（汇兑上宽限之时日）
Day of maturity; due date 到期日
Dead account 坏帐
Dead assets 死资产；无用资产
Dead stock 陈废存货（同obsoletes stock）
Debenture bonds 信用债券
Debenture capital 借入资本
Debentures 信用债券
Debenture stock 借款股份
Debit 借；借入；借项；借记
Debit and credit 贷借
Debit balance 借方差额
Debit items 借项
Debit interest 欠息
Debit memo 借项凭单
Debit memorandum 借项通知单
Debit side 借方
Debt 债务
Debtor 债务人
Debtor’s ledger 债务人分户帐
Debt payable account 应付债务帐目
Debt paying ability 偿债能力
Decimal system 十进数字法（指会计科目或材料等的分类编号）
Decimal time – reporting method 十进计时法
Declared value 设定价值（同stated value）
Decreasing cost 迤减成本
Deductible loss 可减损失
Deduction 减除数
Deed 契据
Deed of trust 信托契约
De facto corporation 事实上公司
Default 违约
Defer assets 迤延费用
Deferred annuity 延期年金
Deferred asserts 滚存资金
Deferred charges (debits) 迤延借项；滚存费用
Deferred charges to operation滚存费用
Deferred credits 迤延贷项
Deferred debit items 滚存费用
Deferred dividends 延派股利
Deferred expenses 迤延费用
Deferred income 迤延收益
Deferred liabilities 迤延负债
Deferred life annuity 拖延生命年金
Deferred maintenance 迤延维持费
Deferred overhead charges 迤延间接费用
Deferred revenue 迤延营业收入
Deferred shares (stock) 后派股（股利分派时，后於优先及普通股的股份，亦称founder’s stock）
Deferred unapplied expenses 迤延未分配费用
Deficiency亏绌
Deficiency account 清算损失表
Deficiency account 亏绌帐户
Deficiency bills 不足填补票据
Deficit 亏绌
Dejure corporation 法律上公司；具备法定条件公司
Del credited agent 保付货价代理人
Delinquent accounts 过期客帐
Delinquent installment 拖欠分期款项
Delivery book 交货薄
Delivery equipment 运送设备
Delivery expense 送货费用
Delivery on arrival 货到即提
Delivery on term 定期交付
Delivery order 出货单；仓单
Delivery truck 运货车
Demand deposit 活期存款
Demand draft (bill) 即期汇票
Demand notes 即期票据（多指本票）
Demand loans and overdrafts 活期放款及透支
Departmental account分部帐户
Departmental accounting分部会计
Departmental capital分部资本
Departmental charges 分部费用
Departmental cost 分部成本；部别成本
Departmental expenses 分部费用；部别费用
Departmental profits分部利益；部别利益
Departmental rate 部别制造费用率
Departmental standard 分部标准；部别标准
Departmental stores account 分部材料帐户
Depletion 耗减
Depletion allowance 备抵耗减
Depletion expense 耗减费用
Depletion reserve 耗减准备
Deposit allowance 存款；保证金
Deposit at call 通知存款
Deposit book 存款薄；存折
Deposited reserve 存出准备
Deposit money 押租
Depositor 存款人
Deposit receipt 存单（存款收据）
Deposits at call 通知存款
Deposits by foreign or correspondents 国外同业存款
Deposit slip 存款单
Depreciable assets 应折旧资产
Depreciated value 折馀价值
Depreciation 贬价；折旧
Depreciation – annuity 年金折旧
Depreciation – appraisal 估价折旧
Depreciation – arbitrary 任意折旧
Depreciation – changing percentage of cost less scrap 馀值变率折旧
Depreciation composite life 平均年限折旧
Depreciation – compound interest 复利折旧
Depreciation during construction 建筑期内折旧
Depreciation – equal – annual payment 年金折旧
Depreciation – fifty – percent 五成折旧
Depreciation – fixed installment 分期定额折旧
Depreciation – fixed percentage of cost 成本定率折旧
Depreciation – fixed percentage of diminishing value 定率减值折旧
Depreciation fund 折旧基金
Depreciation – gross earning 总收益提成折旧
Depreciation – insurance 保险折旧
Depreciation – inventory 盘存折旧
Depreciation – job 分批折旧
Depreciation – maintenance 维持折旧
Depreciation on franchises 专利折旧
Depreciation on replacement value 重置价值折旧
Depreciation – output 产量折旧
Depreciation – percentage of original cost 原始成本定率折旧
Depreciation – production 产量折旧
Depreciation – proportional on fixed base 定数比例折旧
Depreciation – rate折旧率
Depreciation – reducing balance 馀额迤减折旧
Depreciation – reducing installment 分期迤减折旧
Depreciation – replacement 重置折旧
Depreciation reserve 折旧准备
Depreciation revenue 营业收入折旧
Depreciation – service output 生产单位折旧
Depreciation – sinking fund 偿债基金折旧
Depreciation – straight line 直线折旧；平均折旧
Depreciation – sum of expected life 预计年限总数折旧
Depreciation – sum of year digit 年数加总数折旧
Depreciation unit cost 单位成本折旧
Depreciation – working hour 工作时数折旧
Depreciation – profit point 预期利益点
Detailed audit 详细审计
Detailed ledger 明细分类帐
Detailed supporting statement 明细附表
Deterioration 耗损
Development cost 开发成本
Development expense 发展费用
Deviation 偏差
Devise 不动产遗赠
Differential cost 差量成本
Differential earning 差额赚得
Differential income 差额收益
Differential increment 增加差量
Differential profit ratio 差额利益比率
Differential section 差额之部
Diminishing assets 迤耗资产
Direct charges 直接费用（同direct expenses）
Direct closing method 直接结算法
Direct cost 直接成本
Direct department 直接部分（生产部）
Direct departmental expenses 分部直接费用；直接部别费用
Direct distribution 直接分配
Direct draft; direct paper 直接汇票
Direct exchange 直接汇兑
Direct expense(s) 直接费用
Direct labor 直接人工；生产人工
Direct liabilities 直接负债
Direct material 直接原料；基本材料
Direct material consumed 耗用直接原料
Direct material cost 直接原料成本
Direct sale 直接贩卖
Direct transaction 直接交易
Disbursements 付出；支付
Discount贴现；折扣；贴现息
Discount accounts receivable 应收帐款贴现
Discount notes 票据贴现
Discount granted 给予折扣
Discount offered 允给折扣
Discount on bonds 债券折价
Discount on bonds purchased 购入债券折价
Discount on capital stock 股本折价
Discount on purchases 购买折扣
Discount on sales 销售折扣
Discount on stock股本折价
Discount rate折扣率
Discount taken获得折扣
Discussion statement 讨论式决算表
Dishonored bill 不收期票
Dishonored check 不兑现支票
Dishonor 拒绝付款；拒绝承兑
Dishonored cheque 不兑现支票
Dishonored notes 拒付票据
Distributed profits已分派利益
Distribution cost 发售成本；发行成本
Distribution of profit and loss 损益分配
Distribution on gross profit 依毛利分配
Distribution on manufacturing cost 信制造成本分配
Distribution on number or quantity依数量分配
Distribution on selling price 依售价分配
Distribution rates 分配率
Distribution sheet of stores 材料分配单
Distribution statement of service cost 服务费用分配表
Distributive profits 可分派利益
Dividend 馀利
Dividend book 股利薄
Dividend declared 议决分派的股利
Dividend equalization fund 平均股利基金
Dividend equalization 平均股利准备
Dividend fund 股昨基金
Dividend payment book 股利支付薄
Dividend payment sheet股利支付表
Dividend reserve 股利准备
Dividends股利
Dividends earned 股利；红利
Dividends on preferred book 优先股利
Dividends payment sheet 应付未付股利
Dividends receivable 应收股利
Dividend stock 股利股份；股利股票
Dividend warrants 股息单
Divisional cost 分部成本；部别成本
Documentary bills (drafts) 跟单汇票；交换提单汇票
Documentary payment bill 付款时交还抵押之押汇票
Documents 单据
Dominant company 主要公司
Domirile bill 外埠付款票据
Donated land 捐赠地产
Donated land reserve 捐赠地产准备
Donated stock 捐赠股份
Donated surplus 捐赠盈馀
Donated working capital 捐赠运用资本
Donation account 捐赠帐户（记载捐赠股票的贷方帐户）
Dormant partner(s) 隐名股东；外股
Double account form of balance sheet 双帐式资产负债表
Double account system 双帐制
Double column ledger 双栏帐户
Double-crossing 支票上画双线
Double entry 复式
Double – entry bookkeeping 双记式帐江
Double insurance 复式保险
Doubtful accounts 呆帐；可疑帐款
Doubtful assets 可疑资产
Doubtful debts 可疑债务
Down payment 定银
Drafts payable with terms 期付汇款
Draft 汇票（同bill or exchange）
Drafted budget 拟定预算
Drafted general budget 拟定总预算
Drafts and telegraphic transfers 汇出汇款
Drafts and telegraphic transfers payable 应解汇款
Drawee 付款人；支付人；出票人
Drawer 出票人
Drawing account 提用户
Drawings提款；提存
Drug in the market 呆滞货品
Due banks 收款银行
Due date 到期日
Due from banks 存放同业
Due on demand 活期
Dues 会费；捐费
Due to bank 同业存款
Due to consignor 应付寄销帐款
Duplicate 副本
Duplicate invoice 发货副单；发票副联
Duration of existence 存立期间
Dutiable 应徵税的
Duty free 免税的
Duty paid 关税已付
Duty – paid proof 完税凭证
Duty unpaid 关税未付
Dynamic ratios 动态比率
Dynamic statement 动态表
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