2月24日 继续背单词
Discretionary cost 任意成本
Discretionary trust 任意性信托
Discriminant analysis 判别分析
Dishonor 拒付
Disinvestment 负投资、减资
Dismissal pay 解雇费
Disposal 清理
Dissolution of company 公司解散
Distraint 财产扣押
Distress price 处理价
Distributed income 已分配收益
Distribution expense 摊销费用
Diversification risk 可分散风险
Unsystematic risk 非系统风险
Dividend 股息、股利
Dividend decision 股利决策
Dividend payout ratio 股利支付率
Dividend payable 应付股利
Dividends per share 每股股利
Division 分部
Document 单据
Documentary bill of exchange 跟单汇票
Donated capital 捐赠资本
Double-entry bookkeeping 复式簿记
Double leverage 双重杠杆作用
Double option 双重期权
Double taxation 双重征税
Doubtful account 可疑账户
Down payment 首付
Draft 汇票
Drawback 退税
Drawings 提款
Dual presentation 双重反映
Due care 应尽的责任心
Duty 关税
Dynamic analysis 动态分析
Earnings per share 每股收益
Earnings-dividend ratio 收益股利比率
Earnings dilution 收益稀释
Earnings coverage ratio 收益偿债能力
Earnings power 盈利能力
Earnest 定金、保证金
Earned surplus 营业盈余
Earned income 劳动所得
Earmark 指定用途
