中大網(wǎng)校注冊(cè)會(huì)計(jì)師考試幫您備戰(zhàn)2013年注冊(cè)會(huì)計(jì)師考試，結(jié)合2013年注冊(cè)會(huì)計(jì)師考試大綱，特編輯整理了注冊(cè)會(huì)計(jì)師考試科目《財(cái)務(wù)成本管理》英語(yǔ)詞匯匯總，希望對(duì)您參加本次考試有所幫助!

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D.A.H. Private Bank Limited安新私人銀行有限公司

Dah Sing Bank Limited大新銀行有限公司

Dah Sing Finance Limited大新財(cái)務(wù)有限公司

Dai-Ichi Kangyo Bank Limited第一勸業(yè)銀行

daily expenditure record book每日開(kāi)支記錄冊(cè)

Daily Quotations for Stock Market《股票市場(chǎng)日?qǐng)?bào)表》

Daily Quotations for Stock Options《股票期權(quán)日?qǐng)?bào)表》

daily stock price每日股價(jià)

daily turnover每日成交額

Daishi Bank, Ltd.第四銀行

Daiwa Bank, Limited株式會(huì)社大和銀行

Daiwa Overseas Finance Limited大和海外財(cái)務(wù)有限公司

damages損害賠償

Danish Krone [DKK]丹麥克郎

Dao Heng Bank Limited道亨銀行有限公司

Dao Heng Finance Limited道亨財(cái)務(wù)有限公司

date of listing上市日期

date of maturity到期日

date of payment付款日期；繳付日期

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(mǎi)賣(mài)

day trade transaction即日平倉(cāng)交易；當(dāng)日交易；“即日鮮”

de facto control實(shí)際控制權(quán)

de minimis exemption低額豁免

deal買(mǎi)賣(mài)；交易

dealer交易商；證券商；出市代表；出市員

Dealer's Deposits Fund交易商按金基金

dealer's representative交易商代表

dealing交易；買(mǎi)賣(mài)

dealing day交易日

dealing director交易董事；證券商董事

dealing in gold options黃金期權(quán)買(mǎi)賣(mài)

dealing in securities證券交易；證券買(mǎi)賣(mài)

dealing partnership交易合夥商行；交易合夥

dealing room“盤(pán)房”

death duties and costs死亡稅及費(fèi)用

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

debenture trust deed債權(quán)證信托契約

debit借項(xiàng)；借方；記入借方的款項(xiàng)

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 on a recognizance簽保所致的債項(xiàng)

debt paper債務(wù)票據(jù)

debt payable at a future time將來(lái)到期償付的債項(xiàng)

debt reorganization債務(wù)重整

debt repayment償債；償還借款；償還債務(wù)

debt securities債務(wù)證券

debt securities market債務(wù)證券市場(chǎng)

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

debt-to-equity ratio債務(wù)與資本比率；負(fù)債與權(quán)益比率

deceased debtor已故債務(wù)人

deceased partner已故合夥人

deceased taxpayer已故納稅人

decelerated growth增長(zhǎng)放緩

decelerating trend放緩趨勢(shì)

declaration聲明書(shū)；公布；申報(bào)；報(bào)單

declaration of bankruptcy宣布破產(chǎn)

declaration of dividend宣布分派股息

declaration of inability to pay debts無(wú)能力償付債項(xiàng)聲明書(shū)

declaration of insolvency無(wú)力償還債務(wù)聲明

declaration of solvency有償債能力聲明

declaration of trust信托聲明；信托聲明書(shū)

Declaration on Cooperation and Supervision Covering International Futures Markets《關(guān)於國(guó)際期貨市場(chǎng)的合作和監(jiān)管的聯(lián)合聲明》

Declarations of Cooperation on Investment Management Persons投資管理合作聲明

declared return已公布收益

decline下跌；衰退

decontrol解除管制

deduct扣除

deductible可扣除；免賠額〔保險(xiǎn)〕

deduction扣除；扣減；扣除額；扣除項(xiàng)目

deduction for expenses of self-education個(gè)人進(jìn)修開(kāi)支扣除額

deed契據(jù)；契約

deed of guarantee擔(dān)保契約；保證契據(jù)

deed of indemnity賠償契據(jù)；還款保證書(shū)

deed of settlement授產(chǎn)契；組織安排契據(jù)

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失責(zé)處理程序

default rule失責(zé)處理規(guī)則

defaulter拖欠稅款人；失責(zé)人；違約者

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

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