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財(cái)會(huì)術(shù)語(yǔ)表(D)
Debenture 債券
Debt 債務(wù)
Debt covenant 債務(wù)契約
Debt investment 債權(quán)性投資
Debt ratio 負(fù)債比率
Debt redemptions 債務(wù)清償
Debt/equity ratio 負(fù)債/權(quán)益比率
Default 違約
Deferred cost 遞延成本
Deferred income 遞延收益
Deferred income taxes 遞延所得稅
Deferred revenue 遞延收入
Defined benefit pension plan 即定收益養(yǎng)老金方案
Defined contribution pension plan 即定供款養(yǎng)老金方案
Depletion 折耗
Depreciation 折舊
Depreciation base 折舊系數(shù)
Depreciation expense 折舊費(fèi)用
Diluted earnings per share 攤薄后每股盈利
Dilution 攤薄
Dilutive securities 攤薄證券
Direct method 直線法
Direct write-off method 直接注銷法
Discount on bond payable 應(yīng)付債券折價(jià)
Discount rate 貼現(xiàn)率，折扣率
Divestiture 風(fēng)險(xiǎn)
Dividend yield 股息率
Dividends 股息
Dividends in arrears 應(yīng)付股利
Double taxation 雙重征稅
Double-declining-balance method 雙倍余額遞減法
DuPont Model 杜邦體系
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