注册会计师英语加试实用资料大全一(财务英语4)

deferred life annuity延期人壽年金
deferred pay延付薪酬
deferred payment遞延付款
deferred share延遲派息股；遞延付息股份
deficiency虧絀；不敷；不足之數；短缺
deficiency grant不敷補助金
deficiency subvented organization接受不敷補助金的機構
deficit赤字；逆差；虧損；虧欠額
deficit financing赤字財政；赤字籌資
deficit on capital account非經常帳赤字
deflated by…以……平減
deflation通貨緊縮
deflationary force通貨緊縮力量
deflator平減物價指數
defraud詐騙
defrauded investor被詐騙的投資者
defray支付；扣除
defunct company已倒閉公司
del credere agent保付貨款代理人；擔保付款代理人
delegate轉授
delegate trust轉委信託
delinquency rate拖欠率；過期還款比率
delinquent account怠帳；逾期未收帳款
delisting除牌；取消上市資格；取消掛牌資格
delivered price交貨價
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
delivery order提貨單；交割單
Delta Asia Credit Limited匯業信貸有限公司
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 Provisional Salaries Tax暫繳薪俸稅通知書
Demand for Rates徵收差餉通知書
Demand for Tax繳稅通知書
demand inflation需求引起的通貨膨脹；需求通脹
demand loan活期放款
demand loan secured活期質押放款；活期擔保放款
demand loan unsecured活期信用放款
demand note即期票據；繳稅通知書；繳款通知書
dematerialization of share certificate股票非實物化
demonetization停止通用；非貨幣化
demonetized currency note停止通用紙幣
Den Norske Creditbank挪威信貸銀行
denomination面額；面值
departmental capital equipment部門資本設備
departmental estimates submission部門呈報預算
departmental expenses部門開支
Departmental Interpretation and Practice Notes [Inland Revenue Department]《稅務局釋義及執行指引》
departmental special expenditure部門特別開支
dependant受養人
dependent grandparent allowance供養祖父母或外祖父母免稅額
dependent parent allowance供養父母免稅額
dependent sibling allowance供養兄弟姊妹免稅額
deposit存款；定金；保證金；暫收款項
deposit account存款帳戶
deposit at call通知存款；活期存款
deposit back arrangement回存安排
deposit charges存款收費
deposit in lieu of bond以繳存的款項代替擔保契據
deposit insurance scheme存款保險計劃
deposit of securities as security for a loan存放證券作為貸款抵押
deposit protection scheme存款保障計劃
deposit rate存款利率
deposit size threshold最低存款額
deposit taker接受存款人
depositor存款人；存戶
depository保管人；受託人；存管處
depository company存放公司
depository receipt寄存單據；保管收據；預託證券
depository share保管股份
depository system存管制度；存放制度
Deposit-taking Companies Advisory Committee接受存款公司諮詢委員會
Deposit-taking Companies Association [DTCA]接受存款公司公會
deposit-taking company接受存款公司
deposit-taking licence接受存款牌照
depreciation折舊；貶值
depreciation charge折舊費
depreciation of the exchange value of the Hong Kong dollar港元匯值下降
depreciation reserve折舊儲備；折舊準備
deregistration取消登記
deregulation撤銷管制；放寬管制
derivative衍生工具
derivative product衍生產品
derivative warrant衍生認股權證
derivatives market衍生工具市場