财会专业D.doc

Ddebt ratio 债务比率days of average inventory on hand 存货平均周转天数debt-equity ratio 债务产权比率DAC accounting software 达克会计软件daily balance 日计表，日结表daily cash report 现金收支日报daily interest 日息daily pay 日工资daily statement 日报表damage claim 损害索赔damaged goods 损坏商品damages 赔款，损害赔偿费data 资料，数据data bank 大型数据库data base 数据库database accounting 数据库式会计database accounting information system 数据库式会计信息系统database consultant 数据库咨询师database management system 数据库管理系统data capture 数据截收data file 数据档案，数据文件data flow chart 数据流程图data management 数据管理data manipulation language 数据操作语言data network 数据网络data privacy 数据保密data processing 数据处理data processing center 数据处理中心data processing management association 数据处理管理人员协会data processing system数据处理系统data protection act数据保护法data retrieval数据检索data security数据安全data storage数据储存data structure数据结构data terminal数据终端机data transmission数据传输data warehouse数据仓库data 日期date backward填早日期dated bill定期汇票，远期汇票dated securities 定期证券date due到期日date forward填迟日期date of acquisition购置日期date of balance sheet结帐日期，资产负债表编制日期date of declaration公告日期date of payment发放股利日期，发薪日期date of record股本登记日期date of value起息日期daughter company子公司dawn raid破晓袭击，突击掠夺股权day book日计薄day loan按日计息贷款；按日贷款day rate日工资率，日利率，日费率days after sight见票后days of average inventory库存存货平均天数days of charge财产扣押期限days of grace宽限日数days purchases in accounts payable应付帐款付款天数days sales in accounts receivable应收帐款收款天数day to day loan按日计息贷款dBASE数据库管理程序DFC method折现现金流量法dead account呆帐dead asset陈废资产dead capital呆滞资本dead line截止期限dead loan 呆滞贷款dead loss纯损，全损dead rent固定租金dead stock呆滞存货，冷背存货dead time窝工工时deal交易，买卖dealer经销商Dearing Report迪林报告dear money高息资金debenture信用债券，无担保债券debenture capital债券资本debenture certificate债券debenture coupon债券息票debenture discount债券折价debenture-holder债券持有人debenture redemption reserve债券赎回准备金debenture stock债券股debenture trust信用债券信托公司debit借方，借记debit and credit convention借贷常规debit balance借方余额debit card借记卡，提款卡debit entry借方分录debit interest借项利息debit items借项debit memorandum借项通知单debit note借项通知单debit side借方debt债务debt adjuster债务调整人debt adjustment债务调整debt and equity securities债务和产权证券debt capacity借债能力debt capital借入资本，债权资本debt ceiling债务限额debt collection收帐debt-collection agency收帐代理商debt collection firm债务催收事务所debt collection letter收帐信函debt collector收帐员，债务催收员debt coverage ratio债务偿还能力比率debt conversion债务转换，债务调换debt crisis债务危机debtee债权人debt factor债务系数，负债系数debt financing举债筹资debt instrument债务工具，债务票据debt lief债务免除debt limit债务限额debt management债务管理debt market债务市场debtor债务人debtor-creditor relationship借贷关系debtor in possession拥有资产所有权的债务人debtors应收帐款debtors ledger债务人分类帐，应收帐款分类帐debt payable应付债务debt-paying ability偿债能力debt ratio债务比率debt receivable应收债务debt rescheduling债务重新安排debt restructuring债务重订，债务调整debt security债务证券debt service债务清偿debt service cost债务清偿成本debt service fund债务清偿基金debt service ratio债务清偿比率debt structure 债务结构debt swap债务掉换，债券掉期debt to equity ratio债务对产权比率debt to net worth ratio债务对资本净值比率debt to total assets ratio债务对资产总额比率decapitalization资本减缩deceit欺诈，舞弊decentralization分散权利，分权decentralized accounting分权制会计decentralized operation分散经营deceptive advertising虚伪广告decision决策decision accounting决策会计decision analysis决策分析decision chart决策图表decision function决策函数decision level决策阶层decision making制定决策decision-making method决策法decision making under certainty在确定情况下制定决策decision making under uncertainty在不确定情况下制定决策decision matrix决策矩阵decision model决策模型decision process决策程序decision rule决策规则decision software package决策软件组合程序decision support system决策支持系统decision system决策系统decision table决策表decision theory决策论decision tree决策树decision variable决策变数declarant申报人，保关人declaration 宣告，公告；申报declaration date宣告日期declaration of bankruptcy破产公告declaration of solvency清偿公告declaration of trust信托公告declaration judgemen宣告判决declared capital设定股本declared dividend已公告股利declared value设定价值decline industry衰落产业decline stage衰落阶段decline-balance method 余额递减折旧法declining marginal efficient 资本的边际效率递减decoding译码。译解密码decommissioning cost撤散成本decomposition analysis分解分析deconglomeration企业分散decontrol解除管制decreasing charge递减费用decreasing charge method递减费用折旧法decreasing cost递减成本decreasing marginal cost递减边际成本decreasing return递减收益dedication 捐献dedomicling迁离本国deductible clause扣除条款deductions扣减项目deductions from payroll工薪扣减项目deductions from taxable income应税收益扣减项目deductive method accounting theory演绎法会计理论deed契约，契据deed of arrangement债务清算契据deed of assignment资产转让契据deed of gift赠与契据deed of mortgage典契，抵押契据deed of priorities优先权契据deed of purchase买契deed of release抵押解除契据deed of sale卖契deed of settlement继承不动产契据deed of trust信托契据deed tax契税deep discount bonds大幅度折价债券deepening investment深度投资deep market交易兴旺市场de facto corporation未注册公司defalcation挪用，侵吞default违约，拖欠defaulter违约债务人default notice违约通知default risk拖欠风险，违约风险defeasance废止，废除defeasance clause废除条款defeat败诉defective accounts不合要求会计报表defective check不合要求支票defective goods残次商品，次货defendant被告人defended takeover bid防卫兼并出价defense contract audit agency国防合同审计局defensive asset防御性资产defensive asset interval防御性资产够用天数defensive investment防御性投资defensive portfolio防御性证券组合投资defensive project防御性投资项目defensive technology防御性技术deferral延期，递延deferral method递延法DAC accounting software达克会计软件daily balance日计表，日结表daily cash report现金收支日报daily interest日息daily pay日工资daily statement日报表damage claim损害索赔damaged goods损坏商品damages 赔款，损害赔偿费data 资料，数据data bank大型数据库data base 数据库database accounting 数据库式会计database accounting information system数据库式会计信息系统database consultant数据库咨询师database management system数据库管理系统data capture数据截收data file数据档案，数据文件data flow chart数据流程图data management数据管理data manipulation language数据操作语言data network数据网络data privacy数据保密data processing数据处理data processing center数据处理中心data processing management association数据处理管理人员协会data processing system数据处理系统data protection act数据保护法data retrieval数据检索data security数据安全data storage数据储存data structure数据结构data terminal数据终端机data transmission数据传输data warehouse数据仓库data 日期date backward填早日期dated bill定期汇票，远期汇票dated securities 定期证券date due到期日date forward填迟日期date of acquisition购置日期date of balance sheet结帐日期，资产负债表编制日期date of declaration公告日期date of payment发放股利日期，发薪日期date of record股本登记日期date of value起息日期daughter company子公司dawn raid破晓袭击，突击掠夺股权day book日计薄day loan按日计息贷款；按日贷款day rate日工资率，日利率，日费率days after sight见票后days of average inventory库存存货平均天数days of charge财产扣押期限days of grace宽限日数days purchases in accounts payable应付帐款付款天数days sales in accounts receivable应收帐款收款天数day to day loan按日计息贷款dBASE数据库管理程序DFC method折现现金流量法dead account呆帐dead asset陈废资产dead capital呆滞资本dead line截止期限dead loan 呆滞贷款dead loss纯损，全损dead rent固定租金dead stock呆滞存货，冷背存货dead time窝工工时deal交易，买卖dealer经销商Dearing Report迪林报告dear money高息资金debenture信用债券，无担保债券debenture capital债券资本debenture certificate债券debenture coupon债券息票debenture discount债券折价debenture-holder债券持有人debenture redemption reserve债券赎回准备金debenture stock债券股debenture trust信用债券信托公司debit借方，借记debit and credit convention借贷常规debit balance借方余额debit card借记卡，提款卡debit entry借方分录debit interest借项利息debit items借项debit memorandum借项通知单debit note借项通知单debit side借方debt债务debt adjuster债务调整人debt adjustment债务调整debt and equity securities债务和产权证券debt capacity借债能力debt capital借入资本，债权资本debt ceiling债务限额debt collection收帐debt-collection agency收帐代理商debt collection firm债务催收事务所debt collection letter收帐信函debt collector收帐员，债务催收员debt coverage ratio债务偿还能力比率debt conversion债务转换，债务调换debt crisis债务危机debtee债权人debt factor债务系数，负债系数debt financing举债筹资debt instrument债务工具，债务票据debt lief债务免除debt limit债务限额debt management债务管理debt market债务市场debtor债务人debtor-creditor relationship借贷关系debtor in possession拥有资产所有权的债务人debtors应收帐款debtors ledger债务人分类帐，应收帐款分类帐debt payable应付债务debt-paying ability偿债能力debt ratio债务比率debt receivable应收债务debt rescheduling债务重新安排debt restructuring债务重订，债务调整debt security债务证券debt service债务清偿debt service cost债务清偿成本debt service fund债务清偿基金debt service ratio债务清偿比率debt structure 债务结构debt swap债务掉换，债券掉期debt to equity ratio债务对产权比率debt to net worth ratio债务对资本净值比率debt to total assets ratio债务对资产总额比率decapitalization资本减缩deceit欺诈，舞弊decentralization分散权利，分权decentralized accounting分权制会计decentralized operation分散经营deceptive advertising虚伪广告decision决策decision accounting决策会计decision analysis决策分析decision chart决策图表decision function决策函数decision level决策阶层decision making制定决策decision-making method决策法decision making under certainty在确定情况下制定决策decision making under uncertainty在不确定情况下制定决策decision matrix决策矩阵decision model决策模型decision process决策程序decision rule决策规则decision software package决策软件组合程序decision support system决策支持系统decision system决策系统decision table决策表decision theory决策论decision tree决策树decision variable决策变数declarant申报人，保关人declaration 宣告，公告；申报declaration date宣告日期declaration of bankruptcy破产公告declaration of solvency清偿公告declaration of trust信托公告declaration judgemen宣告判决declared capital设定股本declared dividend已公告股利declared value设定价值decline industry衰落产业decline stage衰落阶段decline-balance method 余额递减折旧法declining marginal efficient 资本的边际效率递减decoding译码。译解密码decommissioning cost撤散成本decomposition analysis分解分析deconglomeration企业分散decontrol解除管制decreasing charge递减费用decreasing charge method递减费用折旧法decreasing cost递减成本decreasing marginal cost递减边际成本decreasing return递减收益dedication 捐献dedomicling迁离本国deductible clause扣除条款deductions扣减项目deductions from payroll工薪扣减项目deductions from taxable income应税收益扣减项目deductive method accounting theory演绎法会计理论deed契约，契据deed of arrangement债务清算契据deed of assignment资产转让契据deed of gift赠与契据deed of mortgage典契，抵押契据deed of priorities优先权契据deed of purchase买契deed of release抵押解除契据deed of sale卖契deed of settlement继承不动产契据deed of trust信托契据deed tax契税deep discount bonds大幅度折价债券deepening investment深度投资deep market交易兴旺市场de facto corporation未注册公司defalcation挪用，侵吞default违约，拖欠defaulter违约债务人default notice违约通知default risk拖欠风险，违约风险defeasance废止，废除defeasance clause废除条款defeat败诉defective accounts不合要求会计报表defective check不合要求支票defective goods残次商品，次货defendant被告人defended takeover bid防卫兼并出价defense contract audit agency国防合同审计局defensive asset防御性资产defensive asset interval防御性资产够用天数defensive investment防御性投资defensive portfolio防御性证券组合投资defensive project防御性投资项目defensive technology防御性技术deferral延期，递延deferral method递延法deferral account递延帐户deferred annuity递延年金deferred asset递延资产deferred compensation plan递延报酬计划deferred dividend递延股利deferred expense递延费用deferred income递延收益deferred income tax递延所得税deferred income tax liability递延所得税负债deferred items递延帐项deferred liability递延负债deferred ordinary share递延股利普通股deferred payment递延付款deferred profit sharing plan递延利润分享计划deferred revenue递延收入deferred tax递延税额deferred wages递延工资deficiency亏损，亏蚀，亏绌，税款亏交额deficiency appropriation弥补亏绌拨款deficiency letter补税通知书deficiency statement亏绌清算表deficit亏损，亏绌，赤字deficit account 亏损帐户deficit budget赤字预算deficit company亏损公司，亏损企业deficit country逆差国家deficit financing 赤字财政deficit statement亏绌清算表defined benefit plan限定受益额退休金计划defined contribution plan限定提存款退休金计划definite date固定日期definite price固定价格definitive certificate正式债券deflation通货紧缩deflation policy通货紧缩政策deflator综合物价折算指数defraud诈骗defraud tax偷税，漏税defunct company停业公司degearing降低财务传动作用degree of financial leverage财务杠杆程度，财务杠杆系数degree of leverage杠杆程度，杠杆系数degree of operating leverage营业杠杆程度，营业杠杆系数degree of risk风险程度，风险系数degree of total leverage总杠杆程度，总杠杆系数degressive tax递减累进税率de jure corporation已注册公司，依法成立的公司delayed charge过期支出，迟延支出delayed income过期收益，迟延收益del credere保付货款del credere agent保付货款代理商delegation of authority授权delinquency拖欠债务，拖欠税款delinquency charge拖欠罚款，拖欠罚金delinquency ratio拖欠比率delinquent accounts过期客帐delisted stock取消上市资格股票delisting 取消上市资格delivery交货，交割delivery against cash凭现金交货delivery basis 交货基准delivery date 交货日期，交割日期delivery expense运输费用delivery lead time交货间隔期，订货间隔期delivery note交货单，发货单delivery order提货单delivery term交货条件deloitte touche德勤会计师事务所demand 需求，请求兑现，即期demand analysis 需求分析demand bill即期汇票demand curve需求曲线demand deposit活期存款demand draft即期汇票，票汇demand elasticity需求弹性demand loan活期贷款demand note 即期票据demand orientation需求导向demand-pull inflation需求拉动型通货膨胀demerger企业分解demise不动产租让demurrage延滞费denationalization非国有化，民营化denomination票面金额denomination value票面价值denominator level除数水平denominator variance除数差异department部门，分部department accounting部门会计，分部会计departmental budget部门预算，分部预算departmental burden部门间接费用，分部间接费用departmental capital部门资本，分部资本departmental cost部门成本，分部成本departmental income statement部门损益表，分部损益表departmentalization分部管理体制departmental overhead部门间接费用，分部间接费用departmental profit部门利润，分部利润departmental rate部门间接费用分配率，分部间接费用分配率departmental revenue部门收入，分部收入department manager部门经理department of treasure财政部dependency exemption扶养费税额减免dependent受扶养者dependent contract附属合同dependent variable因变量depleted cost耗余成本depletion折耗，耗减depletion accounting折耗会计depletion allowance折耗备抵depletion expense折耗费depletion rate折耗率depletion asset折耗性资产deposit存款，定金，保证金deposit account储蓄存款帐户deposit certificate定期存单deposit insurance存款保险deposit in transit在途存款deposit loan信贷存款depositor存款人，存款户depository 保管机构，存储机构depository financial institution存放款金融机构depository receipt证券托存收据，证券存款单deposit premium预付保险费deposit rate存款利率deposit receipt存款收据，存款单depreciable asset应计折旧资产depreciable cost应计折旧成本depreciable life应计折旧年限depreciated cost折余成本depreciated currency贬值通货，贬值货币depreciated value折余价值depreciation折旧，贬值depreciation accounting折旧会计depreciation adequacy足额折旧，折旧足额程度depreciation adjustment折旧调整depreciation allowance折旧备抵depreciation base折旧基价depreciation committee折旧委员会depreciation expense折旧费depreciation fund折旧基金depreciation method折旧计算方法，折旧法depreciation of currency货币贬值depreciation period折旧期depreciation policy折旧政策depreciation provision折旧备抵depreciation rate折旧率depreciation ratio折旧比率depreciation recapture折旧回抵，折旧重新计税depreciation unit折旧单位depression萧条depth testing深入抽查derating地方税减免deregulation解除管制derivative evidence派生证据derivative instrument派生金融工具，派生票据derivative lease派生租赁description项别，摘要description accounting theory描述性会计理论deseasonalization消除季节性因素designated bank指定银行，代理银行designated currency指定货币designated investment exchange指定投资交易所designated project指定项目designated securities指定证券design cost设计成本designed capacity设计能力desired investment预定投资desired profit预期利润desk audit案面审计，案卷审计desk research案面研究，案卷研究desktop computer台式电子计算机desktop evaluation台面评价desktop publishing台式打印，台式出版dispatch money速遣费detachable stock warrant可分割购股证detailed audit详细审计detailed budget明细预算detailed examination详细检查detail file明细文件，明细档案detail ledger明细分类帐detail risk 风险抽查detection of fraud舞弊检查deterioration耗损determination 裁定，决定deterministic确定性detinue非法扣留，非法占有devaluation贬值developed country经济发达国家developing country发展中国家development发展，开发development bank开发银行development cost开发成本，开发费用development finance companies开发金融公司development loan开发贷款development stage enterprise开创阶段企业devise不动产遗赠devisee不动产受赠人devisor不动产遗赠人difference差额，差异difference estimation差异推算法differential analysis差异分析法differential cost差异成本differential income差异收益differential pay差别工资differential prices差别价格differential rent差别地租differential sampling差别抽样differential tariff差别关税diffused shifting分散转嫁digital数字的，数字化的digital cash数字化现金digital communication数字化通信digital economy数字化经济digital cash数字化现金digital communication数字化通信digital economy数字化经济digital market数字化市场diluted earnings per share稀释的每股收益dilution of equity产权消弱，产权稀释dilution securities稀释性证券dilution assets递耗资产diminishing balance method余额递减折旧法diminishing benefit效益递减diminishing productivity生产率递减diminishing returns报酬递减，收益递减diminishing utility效用递减diners card大来信用卡direct access直接存取direct access storage直接存取存储器direct allocation method直接分配法，直接分摊法direct arbitrage直接套汇，直接套利direct benefit直接效益direct bill直接汇票direct bill of lading直达提货单direct charge直接费用direct control直接管制direct cost直接差别direct costing直接差别计算方法direct damage直接损失direct debit直接借记银行存款帐户，直接付帐direct debt直接债务direct department直接部门direct distribution直接分配，直接分摊direct endorsement直接背书direct evidence直接证据direct exchange直接汇兑direct expense直接费用direct financing直接筹资direct financing lease直接融资性租赁direct investment直接投资direction of testing抽查的方向directives指令，会计指令direct labor直接人工direct labor budget直接人工预算direct labor cost直接人工成本direct labor cost method直接人工成本法direct labor cost variance直接人工成本差异direct letter of credit直接信用证direct liability直接负债direct material直接材料direct material budget直接材料预算direct material cost直接材料成本direct material cost variance直接材料成本差异director董事；主任directorate公司董事会directors duties董事职责directors interest董事权益directors liability董事法律责任directors remuneration董事报酬directors report董事报告direct overhead直接间接费用direct placement直接售股，直接摊销证券direct quotation直接报价，直接比价direct rate直接汇率direct reduction mortgage直接递减抵押direct shipment直达货运direct tax直接税direct test of account balance帐户余额的直接抽查direct write-off method直接注销法dirty float不纯浮动，干预浮动disability benefit伤残抚恤金disability insurance工伤事故保险disaggregated cost分解成本disallowance剔除，不准列支disallowed expense不准列支的费用disbursement支付disbursement voucher付款凭单disbursing officer出纳主管，出纳主任discharge清偿，解除债务；解雇discharge bankrupt解除债务破产者discharged bill付讫汇票discharge of contract终止合同discharge of debt清偿债务discharge of tax obligation免除纳税义务discharge expense卸货费用disclaimer拒绝接受责任；拒绝表示意见disclaimer of