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d (202)debenture 债券 d (203)debit note 借项通知 d (204)debit capacity 举债能力 d (205)debt ratio 债务比率 d (206)debtor 债务人 d (207)debtor days ratio 应收帐款天数率 d (208)debtors 应收款 d (209)debtors ledger 应收帐款分类帐 d (210)debtor’ age analysis 应收帐款帐龄分析 d (211)decision driven costs 决策连动成本 d (212)decision tree 决策树 d (213)defects 次品 d (214)deferred expenditure 递延支出 d (215)deferred shares 递延股份 d (216)deferred taxation 递延税款 d (217)delivery note 交货单 d (218)departmental accounts 部门报表 d (219)departmental budget 部门预算 d (220)depreciation 折旧 d (221)dispatch note 发运单 d (222)development cost 开发成本 d (223)differential cost 差别成本 d (224)direct hours yield 直接工时产出率 d (225)direct labour cost-standard 标准直接人工成本 d (226)direct labour efficiency-variance 直接人工效率差异 d (227)direct labour rate—variance 直接人工费率差异 d (228)direct labour total-variance 直接人工总差异 d (229)direct material mix-variance 直接材料结构差异 d (230)direct price-variance 直接材料价格差异 d (231)direct material total-variance 直接材料总差异 d (232)direct materials usage-variance 直接材料用量差异 d (233)direct materials yield-variance 直接材料产出率差异 d (234)direct cost 直接成本 d (235)direct debit 直接借项 d (236)direct hours yield 直接小时产出率 d (237)direct labour cost percentage rate 直接人工成本百分比 d (238)direct labour hour rate 直接人工小时率 d (239)directs on indirect work 间接工作事项上的工时 d (240)discount rate 贴现率 d (241)discounted cash flow 现金流量贴现 d (242)discretionary cost 酌量成本 d (243)distribution cost 摊销成本 d (244)diversions 移用 d (245)diverted hours 移用小时 d (246)diverted hours ratio 移用工时比率 d (247)dividend 股利 d (248)dividend cover 股利产出率 d (249)dividend per share 每股股利 d (250)dog 疲软产品 d (251)double entry accounting 复式会计 d (252)double-entry book-keeping 复式薄记 d (253)doubtful debts 可疑债务 d (254)down time 停工时间 d (255)dynamic programming 动态规划   |
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