常用財(cái)經(jīng)詞匯表:D, d

常用財(cái)經(jīng)詞匯表:D, d

damages 損害賠償

date of listing 上市日期

date of maturity 到期日

date of transfer 轉(zhuǎn)讓當(dāng)日；轉(zhuǎn)讓日期

date of value 起息日期

dated securities 定期證券

day-end liquidity 日終流動(dòng)資金

day margin 當(dāng)日保證金；即市按金

day order 當(dāng)日訂單；即日指示

day trade 當(dāng)日平倉(cāng)買賣

deal 買賣；交易

dealing 交易；買賣

dealing day 交易日

dealing room“盤(pán)房”

debenture 債權(quán)證；債券；信用債券

debenture holder 債權(quán)證持有人

debenture stock 債權(quán)股證

debit advice 借項(xiàng)通知書(shū)

debit balance 借方結(jié)余

debit item 借項(xiàng)

debit side 借方

debt 債項(xiàng)；債權(quán)

debt certificate 債務(wù)證明書(shū)

debt collection agency 收數(shù)公司

debt due 所欠債項(xiàng)

debt financing 債務(wù)融資；舉債籌資

debt instrument 債務(wù)票據(jù)

debt market 債務(wù)市場(chǎng)

debt paper 債務(wù)票據(jù)

debt reorganization 債務(wù)重整

debt securities 債務(wù)證券

debtor 債務(wù)人

debtor firm 債務(wù)人商號(hào)

debtor's interest 債務(wù)人權(quán)益

debtor's share 債務(wù)人擁有額

deceased debtor 已故債務(wù)人

deceased partner 已故合伙人

deceased taxpayer 已故納稅人

decelerated growth 增長(zhǎng)放緩

decelerating trend 放緩趨勢(shì)

declaration of bankruptcy 宣布破產(chǎn)

declared return 已公布收益

decline 下跌；衰退

decontrol 解除管制

deduct 扣除

deed 契據(jù)；契約

deed of surrender 放棄契據(jù)

defalcation 虧空公款；侵吞公款

defamation 誹謗

default 拖欠；違約；失責(zé)行為

default in payment 拖欠付款

default procedure 失責(zé)處理程序

default proceeding 默認(rèn)程序

default rule 失責(zé)處理規(guī)則

defaulting broker 失責(zé)經(jīng)紀(jì)

defective title 所有權(quán)欠妥

deferral 遞延項(xiàng)目

deferred annuity 延期年金

deferred expenses 遞延費(fèi)用

deferred income 遞延收入

deferred life annuity 延期人壽年金

deferred pay 延付薪酬

deferred payment 遞延付款

deficiency grant 不敷補(bǔ)助金

deficit 赤字；逆差；虧損；虧欠額

deflated by 以……平減

deflation 通貨緊縮

deflationary force 通貨緊縮力量

deflator 平減物價(jià)指數(shù)

defraud 詐騙

defrauded investor 被詐騙的投資者

defray 支付；扣除

defunct company 已倒閉的公司

delegate 轉(zhuǎn)授

delegate trust 轉(zhuǎn)委信托

delivered price 交貨價(jià)

delivery 交收；交割〔證券〕；交付

delivery failure 交收失誤

delivery month 交收月份

delivery note 交貨單；付貨通知書(shū)

delivery order 提貨單；交割單

demand deposit 活期存款

demand draft[D/D]即期匯票

demand draft rate 即期匯票匯率

Demand for Rates 征收差餉通知書(shū)

Demand for Tax 繳稅通知書(shū)

demand loan 活期放款

denomination 面額；面值

departmental expenses 部門開(kāi)支

dependant 受養(yǎng)人

deposit account 存款賬戶

derivative product 衍生產(chǎn)品

devaluation 貶值；貨幣貶值

development intensity 發(fā)展密度

deviation 偏差

devisee 土地遺贈(zèng)繼承人；受遺贈(zèng)人

devolve 轉(zhuǎn)承

difference 差額

differential 差價(jià)；息差；差距

diminishing assets 遞耗資產(chǎn)

diminution 減少；縮減

direct cost 直接成本

direct tax 直接稅

director 董事；理事

director's fee 董事袍金

director's interest 董事權(quán)益

director's remuneration 董事酬金

Disaster Relief Fund 賑災(zāi)基金

discharge 破產(chǎn)解除；清償〔債務(wù)〕

discharge order 注銷令

disclaimed property 遭卸棄的財(cái)產(chǎn)

disclaimer of property 放棄財(cái)產(chǎn)

disclosure of interest 披露權(quán)益

disclosure package 資料披露方案

discontinuance of business 停業(yè)

discount 貼現(xiàn)；折扣；貼水

discount accreted 折價(jià)增值

discount amount 折扣數(shù)額

discount house 貼現(xiàn)行；貼現(xiàn)公司

discount price 折扣價(jià)格

discount rate 貼現(xiàn)率；折扣率

discount securities 貼現(xiàn)證券

discount window 貼現(xiàn)窗

discounted bill 已貼現(xiàn)票據(jù)

discounter 貼現(xiàn)行

discretionary grant 酌情補(bǔ)助金

discretionary interest 酌情權(quán)益

discretionary subvention 酌情資助金

discretionary trust 全權(quán)信托

disequilibrium 不均衡狀態(tài)

dishonour a cheque 退票

dishonoured bill 不兌現(xiàn)匯票

dishonoured cheque 空頭支票

disposal 處置；脫手

disposal price 賣價(jià)

dispose of 出售；變賣

disposition 產(chǎn)權(quán)處置

disputed liabilities 有爭(zhēng)議負(fù)債

disqualification order 取消資格令

disregarded income 計(jì)算入息豁免額

dissolution 解散

distinct account 獨(dú)立賬目

distress 扣押財(cái)物；扣押；查封

distress for rent 扣押財(cái)物充抵租金

distress warrant 財(cái)產(chǎn)扣押令

distributable income 可分配收益

distributable profit 可供派發(fā)利潤(rùn)

distributed assets 經(jīng)分派資產(chǎn)

distribution 分配；配銷

distribution company 分銷公司

distribution of resources 資源分配

distributive channel 銷售途徑

distributive trade 分銷業(yè)

distributor 分銷商；發(fā)行人

dividend 股息；紅利

dividend forfeited 未認(rèn)領(lǐng)股息注銷

dividend programme 攤還債款程序

dividend warrant 股息證；股息單

dividend withholding tax 股息預(yù)扣稅

dividend yield 股息率；股息收益率

divisible revenue 可予分配的收益

document 文件；單據(jù)

dollar area 美元區(qū)

domestic concern 本身的業(yè)務(wù)

domestic expenses 家庭開(kāi)支

domestic liabilities 本地負(fù)債

domicile 注冊(cè)地

donation 捐款；捐獻(xiàn)；捐贈(zèng)

donee 受贈(zèng)人

donor 捐贈(zèng)人

double entry system 復(fù)式簿記制度

double taxation 雙重課稅

double-digit level 兩位數(shù)的水平

down limit 跌停板

down market 跌市

down payment 首期付款

down reversal 回跌

downside risk 下跌風(fēng)險(xiǎn)

downside trend 跌勢(shì)

downswing 下降趨勢(shì)；衰退時(shí)期

downturn 市況逆轉(zhuǎn)；市況回落

downward adjustment 向下調(diào)整

downward movement 走勢(shì)偏軟

draft 匯票

draft estimates 預(yù)算草案

dragon bond 小龍債券

drawback 退稅；退款

drawee 受票人；匯票付款人

drawee bank 受票銀行；付款銀行

drawer 出票人；發(fā)票人

drawing account 提款賬戶

drop 下跌；回落

dual listing 雙重上市；雙重掛牌

due day 到期日；繳稅日期

dull trading 交投呆滯

dumping 傾銷；拋售

duplication of supervision 雙重監(jiān)管

dutiable commodity 應(yīng)課稅品

dutiable estate 應(yīng)繳稅的遺產(chǎn)

duty 稅；關(guān)稅；應(yīng)課稅品稅項(xiàng)

duty differential 稅率差距

duty free 免稅

duty in arrears 欠稅

duty on alcohol 酒精稅

duty on hydrocarbon oil 燃油稅

duty on liquor 酒稅

duty on petrol 汽油稅

duty on tobacco 煙草稅

duty paid 已繳納稅款；關(guān)稅已付

duty rate 稅率

duty reduction 減稅

duty-paid goods 已完稅貨品