designated securities指定證券
designated trade指定行業(yè)
determinable interest可終結(jié)的權(quán)益
Determination of Commissioner of Inland Revenue稅務(wù)局局長的決定書
determination of cost成本釐定
determination of net profit確定純利
Deutsche Bank AG德國銀行
Deutsche Mark [DEM]德國馬克
devaluation貶值；貨幣貶值
Development Bank of Singapore Ltd.新加坡發(fā)展銀行
development control發(fā)展管理；發(fā)展管制
Development Division [Companies Registry]拓展部〔公司註冊處〕
development fund發(fā)展基金；開發(fā)基金
development intensity發(fā)展密度
Development Loan Fund發(fā)展貸款基金
development package發(fā)展方案
development parameter發(fā)展參數(shù)；發(fā)展規(guī)範(fàn)
development potential發(fā)展?jié)摿?BR>development statement發(fā)展綱領(lǐng)
development value發(fā)展價值
deviation偏差
devisee土地遺贈繼承人；受遺贈人
devolve轉(zhuǎn)予；轉(zhuǎn)承
Dharmala International Finance Limited大馬國際財務(wù)有限公司
difference差額
difference account盈虧通知書；差額帳
differential差價；息差；差距
differential pricing system差額收費(fèi)辦法；差別等級計價法
diminishing assets遞耗資產(chǎn)
diminishing balance method餘額遞減法
diminishing return報酬遞減；收益遞減
diminution減少；縮減
direct business直接業(yè)務(wù)；直接買賣；直接交易
direct cost直接成本
direct debit authorization直接付款授權(quán)書
direct debit daily settlement system每日直接付款的結(jié)算制度
direct insurance直接保險
direct insurer直接保險人
Direct Investment Division [Hong Kong Monetary Authority]直接投資處〔香港金融管理局〕
direct placement直接配售
direct remuneration直接報酬
direct tax直接稅
direct taxation rate直接稅稅率
direct trading直接買賣；直接交易
direct underwriting直接承保
director董事；理事
Director of Accounting Services庫務(wù)署署長
Director of Audit審計署署長
director's fee董事袍金
director's interest董事權(quán)益
director's remuneration董事酬金
Disability Allowance Scheme傷殘津貼計劃
disabled dependant allowance傷殘受養(yǎng)人免稅額
Disaster Relief Fund賑災(zāi)基金
Disaster Relief Fund Advisory Committee賑災(zāi)基金諮詢委員會
disbursement墊付費(fèi)用；付款項目；支款
discharge破產(chǎn)解除；清償〔債務(wù)〕
discharge of a debt解除債務(wù)；清償債項
discharge order註銷令
Disciplinary Appeals Committee [Stock Exchange of Hong Kong Limited]紀(jì)律上訴委員會〔香港聯(lián)合交易所有限公司〕
Disciplinary Committee [Hong Kong Futures Exchange Limited, Stock Exchange of Hong Kong Limited]紀(jì)律委員會〔香港期貨交易所有限公司；香港聯(lián)合交易所有限公司〕
Disciplinary Committee of the Hong Kong Society of Accountants香港會計師公會紀(jì)律委員會
disclaimed property遭卸棄的財產(chǎn)
disclaimer卸棄；卸棄書
disclaimer of lease租契的捨棄；租契卸棄書
disclaimer of property放棄財產(chǎn)
discloseable transaction須予披露的交易
disclosure披露；公開；披露事項；資料披露
disclosure of interest披露權(quán)益
disclosure of ownership of shares披露股權(quán)資料；公開股權(quán)資料
disclosure package資料披露方案
disclosure requirement公開資料規(guī)定
discontinuance of business停業(yè)
discount貼現(xiàn)；折扣；貼水
discount accreted折價增值
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 account全權(quán)代客投資戶口；全權(quán)委託戶口；全權(quán)代客買賣帳戶
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)信託
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
disintermediation非中介化；減少居中融資功能
disponer財產(chǎn)處置人；分產(chǎn)人
disposable income可動用收入；可支配的收入；稅後收入
disposal處置；脫手
disposal price賣價
dispose of出售；變賣
disposition產(chǎn)權(quán)處置
disposition in favour of relatives為使親屬受惠而作出的產(chǎn)權(quán)處置
disputed liabilities有爭議負(fù)債
disqualification of director取消董事資格
disqualification order取消資格令
disregarded income計算入息豁免額
dissolution解散
dissolution of partnership拆夥；合夥解散
distinct account獨(dú)立帳目
distrain為抵債而扣押財物；扣貨追債；查封
distress扣押財物；扣押；查封