英漢會計學辭彙
daily labor report 人工日報單
daily material and spoilage report 材料與壞料日報單
daily reports 日報
daily time report 工作時間日報單
daily work report 工作日報單
damage goods 損壞貨物
damage suit 損害賠償訴訟
data processing 資料處理
date draft 定期匯票
date due，due date 到期日
date of acquisition 取得日期
date of balance sheet 資產負債表日期，平衡表日期
date of certification 證明日期
date of value 起算利息日期
dated earned surplus 注期公積
day book 日記帳
day of grace 寬限日
days' sales on the book，average collection period 平均收帳期
de facto corporation，corporation de facto 未立案公司
de jure corporation 立案公司
dead assets 無用資產
dead stock，obsolete stock 陳廢存貨
deal 買賣合約
dealer (in securities) 證券商
Dean schedule (insurance)，analytic schedule 狄恩表(保險)，火險風險表
death benefit 死亡卹金
debenture (bond) 信用債券
debenture capital 債券資本
debenture stock 債券(英)
debit 借方，借項，借記
debit balance 借方餘額，借餘
debit items 借項
debit memo 借項通知單，借項憑單
debit side 借方
debt 債務
debt discount 債務折扣
debt limit 債務限額
debt margin 債務邊際
debt service 債務費
debt service fund requirments 債務基金應提數
debt service fund，sinking fund 債務基金，償債基金
debt service requirment 債務應付數
debtor 債務人
debtors ledger 債務人分戶帳
debt-paying ability 償債能力
decimal system 十進數字法
decimal time-reporting method 十進計時法
decisionmaking accounting 決策會計
declared capital，stated capital 設定資本
declared dividend 已公靠股利
declared value 設定價值
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
deduction 演繹，減項
deduction from gross income 總收益的減項
deduction from income 收益的減項
deduction from net income 淨收益的減項
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
deferred assets 遞延資產
deferred charges [debits] [遞延借項]
deferred credits 遞延貸項
deferred dividend 遞延股利
deferred expense 遞延費用
deferred income 遞延收益
deferred liability 遞延負債
deferred life annuity 遞延生命年金
deferred maintenance 遞延維持費
deferred overhead charges 遞延間接費
deferred repairs 遞延修理費
deferred revenue 遞延收入
deferred serial bond 遞延分期償付債券
deferred shares，deferred stock 遞延股份
deferred special assessments 遞延特賦
deferred unapplied expense 遞延未分配費用
deferred-payment sale 遞延付款銷售，遞延付款銷貨
deficiency 虧絀，短欠
deficiency account，deficiency statement 虧絀帳，虧絀表
deficit 虧絀
deficit account 虧絀帳戶
del credere 擔保還款
del credere agent 保付貨價代理人
delegation of authority 授權
delinquent acounts 過期客帳
delinquent instalment 拖欠分期款項
delinquent special assessment 過期特賦
delinquent taxes 過期賦稅
delivered price 交貨價格
delivery 交貨，交割
delivery equipment 運送設備
delivery expense 運送費用
demand 需求，即期
demand deposit 活期存款
demand draft，demand bil 即期匯票，票匯
demand notes 即期票據
demurrage 裝卸延誤費
department hour method 分部時間法
departmental account 分部帳戶
departmental accounting 分部會計
departmental burden，departmental overhead 分部間接費，分部製造費用
departmental capital 分部資本
departmental charge 分部開支
departmental cost 分部成本
departmental expense 分部費用
departmental overhead rate 分部費用分攤率
departmental profit 分部利益
departmental standard 分部標準
departmentalization 分部組織
dependent 受扶養眷屬
dependent variable 因變數
depleted cost 耗余成本
depletion 耗竭
depletion allowance 備抵耗竭
depletion expense 耗竭費用
depletion reserve 耗竭準備
deposit 存款，保證金
deposit at call 通知存款
deposit book 存款簿
deposit fund 保證金基金
deposit fund balance 保證金基金餘額
deposit slip 存款單
deposit warrant 繳款書
depositary，depository 保管人
depreciable assets 應折舊資產
depreciable cost 應折舊成本
depreciate 折舊，貶值
depreciated cost 折余成本
depreciated original cost 折余原始成本
depreciated value 折餘價值
depreciation 折舊，貶值
depreciation accounting 折舊會計
depreciation base 折舊基價
depreciation during construction 建設期間折舊
depreciation expense 折舊費用
depreciation fund 折舊基金
depreciation method 折舊法
depreciation rate 折舊率
depreciation reserve 折舊準備
depreciation unit 折舊單位
depreciation-age-life method 壽年折舊法
depreciation-annuity method 年金折舊法
depreciation-appraisal method 估價折舊法
depreciation-appropriation method 盈餘分派折舊法
depreciation-arbitrary method 任意折舊法
depreciation-changing percentage of cost less scrap method 變率折舊法
depreciation-combined-depreciation-and-upkeep method 折舊與保養合併法
depreciation-composite life method 平均壽年折舊法
depreciation-compound interest method 複利折舊法
depreciation-declining-balance [diminishing-provision] method 餘額遞減折舊法
depreciation-equal-annual payment method 年金折舊法
depreciation-fifty-percent method 五成折舊法
depreciation-fixed instalment method 分期定額折舊法
depreciation-fixed percentage of diminishing value method 定率遞減折舊法
depreciation-gross earning method 總收益提成折舊法
depreciation-insurance method 保險折舊法
depreciation-inventory method 盤存摺舊法
depreciation-job method 分批折舊法
depreciation-maintenance method 維持折舊法
depreciation-output method 產量折舊法
depreciation-percentage of original cost method 原始成本定率折舊法
depreciation-production basis method 產量折舊法
depreciation-proportional method on fixed base 定額比例折舊法
depreciation-reducing balance method 餘額遞減折舊法
depreciation-reducing instalment method 分期遞減折舊法
depreciation-replacement method 重置折舊法
depreciation-retirement method 報廢折舊法
depreciation-revenue method 營業收入折舊法
depreciation-service output method 服務產出折舊法
depreciation-service-capacity method 服務能量折舊法
depreciation-sinking fund method 償債基金折舊法
depreciation-straight line method 直線折舊法
depreciation-sum of expected life method 預計年限總數折舊法
depreciation-sum of the year digit method 年數加總折舊法
depreciation-uniformity varying amounts method 規則變動折舊法
depreciation-unit cost method 單位成本折舊法
depreciation-unit method 個別折舊法
depreciation-working hour method 工作時數折舊法
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
detailed audit 詳細審計
detailed ledger 明細分類帳
detailed supporting statement 明細附表
detection of errors 錯誤的偵察
detection of fraud 無弊的偵察
deterioration 損耗
development cost 開發成本
"development expense\，發展費用"""
deviation 偏差
devise 不動產遺贈
dies 鑄模
differential cost 差異成本，差量成本
differential earning 差別利益
differential income 差別收益
differential profit ratio 差別利潤率
dilution 產權減損
diminishing assets 遞耗資產
direct charges，direct expenses 直接費用
direct closing method 直接結演算法
direct cost 直接成本
direct costing 直接成本法
direct debt 直接債務
direct department 直接部門
direct departmental expenses 直接部門費用
direct distribution 直接分配
direct labor 直接人工
direct labor budget 直接人工預算
direct labor cost 直接人工成本
direct labor cost method 直接人工成本法(指間接費分配)
direct labor hour method 直接人工小時法(指間接費分配)
direct liability 直接負債
direct material 直接材料
direct material budget 直接材料預算
direct material consumed 直接材料耗用
direct material cost 直接材料成本
direct shipment 直接裝運
disallowance 剔除
disbursement 付出，支付
disbursing officer 支付官
disclosure 表達
discount 折扣，折價，貼現，貼現息
discount earned 折扣收入
discount lost 折扣喪失
discount on bond purchased 購入債券折價
discount on bond，bond discount 債券折價
discount on capital stock 股本折價
discount on purchases 購買折扣
discount on sales 銷售折扣
discount on stock，discount on capital stock 股本折價
discount taken 獲得折扣
discounted accounts receivable 應收帳款貼現，貼現應收帳款
discounted notes 票據貼現，貼現票據
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)
disposition of net income，disposition of net profit，disposition of net earnings 盈餘分配表
disposition of resources 資源處分
dissolution 解散
distort 歪曲
distraint 財產扣押
distress merchandise 廉售品
distributed profit 已分配利益
distribution 分配，發行
distribution cost 發行成本
distribution entry 分配分錄
distribution expense 發行費用
distribution on gross profit 依毛利分配
distribution on manufacturing cost 依製造成本分配
distribution on number or quantity 依數量分配
distribution on selling price 依售價分配
distribution rate 分配率
distribution sheet of stores 材料分配單
distribution statement of service cost 服務成本分配表
distribution time sheet 工作時間分配表
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
dividend 股利
dividend book 股利簿
dividend equalization fund 股利平衡基金
dividend equalization reserve 股利平衡準備
dividend in kind，property dividend 實物股利
dividend payment book 股利支付簿
dividend payment sheet 股利支付表
dividend policy 股利政策
dividend reserve 股利準備
dividend stock 股利股票
dividends earned 股利收益
dividends in arrears 累積未發股利
dividends on preferred stock 優先股利
dividends payable 應付股利
dividends receivable 應收股利
divisional cost 分部成本
divisive reorganization 分裂改組
doctrine of conservation 穩健主義
doctrine of consistency 一貫主義
doctrine of disclosure 公開主義
doctrine of materiality 重點主義
documentary bill，documentary draft 跟單匯票
dollar accountability 貨幣責任
dollar assets 貨幣資產
domestic draft 國內匯票
domestic exchange 國內匯兌
dominant company 主要公司
donated land 捐贈土地
donated land reserve 捐贈土地準備
donated stock 捐贈股份
donated surplus 捐贈公積
donated working capital 捐贈運用資本
donations and contributions 捐獻
dormant partner 隱名合夥人
double budget，multiple budget 複式預算
double column ledger account 雙欄帳戶
double declining-balance method of accelerated depreciation 餘額倍減加速折舊法
double liability 雙重責任
double sampling 雙重選樣
double sequence 雙重順序
double-account system 雙帳制
double-account-form balance sheet 雙帳式平衡表
double-entry bookkeeping 複式簿記
doubling-up method 疊式工作法
doubtful accounts 呆帳
doubtful assets 可疑資產
doubtful debts 可疑債務
down payment 定金
downstairs merger 向下合併
draft 匯票
drafted budget 預算草案
drafted general budget 總預算草案
drawee 付款人
drawer 發票人
drawings 提取
drop shipment 直接裝運
dual presentation 雙列表達法
dual system 二重制(政府會計)
due 到期
due date 到期日
due from other funds 其他基金欠付
due to consignor 應付寄銷帳款
due to fiscal agent 欠付財務代理人
due to other funds 欠付其他基金
dunnage & fittings 墊艙隔艙費
duty drawback 退稅
dynamic ratio 動態比率
dynamic statement 動態報表
