常用财经词汇表:D, d

damages 损害赔偿

date of listing 上市日期

date of maturity 到期日

date of transfer 转让当日；转让日期

date of value 起息日期

dated securities 定期证券

day-end liquidity 日终流动资金

day margin 当日保证金；即市按金

day order 当日订单；即日指示

day trade 当日平仓买卖

deal 买卖；交易

dealing 交易；买卖

dealing day 交易日

dealing room“盘房”

debenture 债权证；债券；信用债券

debenture holder 债权证持有人

debenture stock 债权股证

debit advice 借项通知书

debit balance 借方结余

debit item 借项

debit side 借方

debt 债项；债权

debt certificate 债务证明书

debt collection agency 收数公司

debt due 所欠债项

debt financing 债务融资；举债筹资

debt instrument 债务票据

debt market 债务市场

debt paper 债务票据

debt reorganization 债务重整

debt securities 债务证券

debtor 债务人

debtor firm 债务人商号

debtor's interest 债务人权益

debtor's share 债务人拥有额

deceased debtor 已故债务人

deceased partner 已故合伙人

deceased taxpayer 已故纳税人

decelerated growth 增长放缓

decelerating trend 放缓趋势

declaration of bankruptcy 宣布破产

declared return 已公布收益

decline 下跌；衰退

decontrol 解除管制

deduct 扣除

deed 契据；契约

deed of surrender 放弃契据

defalcation 亏空公款；侵吞公款

defamation 诽谤

default 拖欠；违约；失责行为

default in payment 拖欠付款

default procedure 失责处理程序

default proceeding 默认程序

default rule 失责处理规则

defaulting broker 失责经纪

defective title 所有权欠妥

deferral 递延项目

deferred annuity 延期年金

deferred expenses 递延费用

deferred income 递延收入

deferred life annuity 延期人寿年金

deferred pay 延付薪酬

deferred payment 递延付款

deficiency grant 不敷补助金

deficit 赤字；逆差；亏损；亏欠额

deflated by 以……平减

deflation 通货紧缩

deflationary force 通货紧缩力量

deflator 平减物价指数

defraud 诈骗

defrauded investor 被诈骗的投资者

defray 支付；扣除

defunct company 已倒闭的公司

delegate 转授

delegate trust 转委信托

delivered price 交货价

delivery 交收；交割〔证券〕；交付

delivery failure 交收失误

delivery month 交收月份

delivery note 交货单；付货通知书

delivery order 提货单；交割单

demand deposit 活期存款

demand draft[D/D]即期汇票

demand draft rate 即期汇票汇率

Demand for Rates 征收差饷通知书

Demand for Tax 缴税通知书

demand loan 活期放款

denomination 面额；面值

departmental expenses 部门开支

dependant 受养人

deposit account 存款账户

derivative product 衍生产品

devaluation 贬值；货币贬值

development intensity 发展密度

deviation 偏差

devisee 土地遗赠继承人；受遗赠人

devolve 转承

difference 差额

differential 差价；息差；差距

diminishing assets 递耗资产

diminution 减少；缩减

direct cost 直接成本

direct tax 直接税

director 董事；理事

director's fee 董事袍金

director's interest 董事权益

director's remuneration 董事酬金

Disaster Relief Fund 赈灾基金

discharge 破产解除；清偿〔债务〕

discharge order 注销令

disclaimed property 遭卸弃的财产

disclaimer of property 放弃财产

disclosure of interest 披露权益

disclosure package 资料披露方案

discontinuance of business 停业

discount 贴现；折扣；贴水

discount accreted 折价增值

discount amount 折扣数额

discount house 贴现行；贴现公司

discount price 折扣价格

discount rate 贴现率；折扣率

discount securities 贴现证券

discount window 贴现窗

discounted bill 已贴现票据

discounter 贴现行

discretionary grant 酌情补助金

discretionary interest 酌情权益

discretionary subvention 酌情资助金

discretionary trust 全权信托

disequilibrium 不均衡状态

dishonour a cheque 退票

dishonoured bill 不兑现汇票

dishonoured cheque 空头支票

disposal 处置；脱手

disposal price 卖价

dispose of 出售；变卖

disposition 产权处置

disputed liabilities 有争议负债

disqualification order 取消资格令

disregarded income 计算入息豁免额

dissolution 解散

distinct account 独立账目

distress 扣押财物；扣押；查封

distress for rent 扣押财物充抵租金

distress warrant 财产扣押令

distributable income 可分配收益

distributable profit 可供派发利润

distributed assets 经分派资产

distribution 分配；配销

distribution company 分销公司

distribution of resources 资源分配

distributive channel 销售途径

distributive trade 分销业

distributor 分销商；发行人

dividend 股息；红利

dividend forfeited 未认领股息注销

dividend programme 摊还债款程序

dividend warrant 股息证；股息单

dividend withholding tax 股息预扣税

dividend yield 股息率；股息收益率

divisible revenue 可予分配的收益

document 文件；单据

dollar area 美元区

domestic concern 本身的业务

domestic expenses 家庭开支

domestic liabilities 本地负债

domicile 注册地

donation 捐款；捐献；捐赠

donee 受赠人

donor 捐赠人

double entry system 复式簿记制度

double taxation 双重课税

double-digit level 两位数的水平

down limit 跌停板

down market 跌市

down payment 首期付款

down reversal 回跌

downside risk 下跌风险

downside trend 跌势

downswing 下降趋势；衰退时期

downturn 市况逆转；市况回落

downward adjustment 向下调整

downward movement 走势偏软

draft 汇票

draft estimates 预算草案

dragon bond 小龙债券

drawback 退税；退款

drawee 受票人；汇票付款人

drawee bank 受票银行；付款银行

drawer 出票人；发票人

drawing account 提款账户

drop 下跌；回落

dual listing 双重上市；双重挂牌

due day 到期日；缴税日期

dull trading 交投呆滞

dumping 倾销；抛售

duplication of supervision 双重监管

dutiable commodity 应课税品

dutiable estate 应缴税的遗产

duty 税；关税；应课税品税项

duty differential 税率差距

duty free 免税

duty in arrears 欠税

duty on alcohol 酒精税

duty on hydrocarbon oil 燃油税

duty on liquor 酒税

duty on petrol 汽油税

duty on tobacco 烟草税

duty paid 已缴纳税款；关税已付

duty rate 税率

duty reduction 减税

duty-paid goods 已完税货品