ACRONYM DEFINITIONS
debt service rate 外债偿还比例
debt servicing capacity 外债偿还能力 debt to equity 债务转换 Debtee 债权人 Debtor 债务人
Decentralization 分散经营，分散管理 Decentralized 分散管理的 Decision 决策，决定 decision-making 决策 decision model 决策模型
decision support system 决策支持系统 Declaration 公告，宣告，申报
declaration of bankruptcy 破产宣告 Deepening reform 深化改革
with the deepening of economic reforms 随着经济改革的深入 Default 违约，拖欠
default clause 违约条款
default in the payment 拖欠付款 default interest 过期罚金
default of obligation 不履行债务 default of payment 不履行付款义务 default on payment 不偿还贷款 Defence 国防，辩护，答辩 defence budget 国防预算 defence industries 国防工业 Defer 延期
Deferred 延期的
deferred account 递延帐户 deferred assets 递延资产 deferred payment 延期付款 Deficit 赤字，亏损，逆差 deficit account 赤字帐户 deficit balance 赤字差额 deficit budget 赤字预算 deficit finance 赤字财政
deficit spending 赤字支出，透支 deficit statement 亏损表 Definition 定义，明确
property rights definition 产权界定 Deflation 紧缩
deflation policy 紧缩政策
Defunct company 已停业公司 Degree 程度，度
degree of accuracy 精确度
degree of dependence on inport 进口依赖程度 degree of monopoly 垄断程度 Degressive 递减的
degressive depreciation 递减折旧 degressive tax rate 累退税率 Deindustrialization 非工业化
ACRONYM DEFINITIONS
Delay 拖延，延期
Delayed 过期的，拖延的，延期的 Delegation 代表团
delegation of authority 官方代表团 delegation of trade 贸易代表团 Deliver 交货，寄信
Delivered 已交货，已支付的 Delivery 交货，交付 Demand 需求，要求
demand analysis 需求分析 demand deposit 活期存款 demand forecast 需求预测 demand loan 活期放款
demand note 即期票据，交费通知 demand over supply 供不应求
demand-pull inflation 由需求引起的通货膨胀 pent-up demand 被抑制的需求 Demographic 人口统计的
demographic analysis 人口分析 demographic census 人口调查 demographic situation 人口状况 Denationalization 非国有化
denationalization process 非国有化过程 Department 部门，司，局
department accounting 部门会计 department in charge 主管部门 Depletion 折耗，损耗
depletion assets 折耗资产 Deposit 存款，抵押，保证金
deposit in current account 往来存款 deposit in foreign currency 外币存款 Depreciable 应计折旧的
depreciable assets 应计折旧资产 depreciable life 折旧年限
depreciable property 应计折旧财产 Depreciated 折旧后的 Depreciation 折旧
accumulated depreciation 累计折旧 decreasing depreciation 递减折旧 depreciation account 折旧帐户 depreciation allowance 折旧费 depreciation allowed 可提折旧额
depreciation and depletion 折旧与报废 depreciation base 折旧基数
depreciation by composite life method 平均年限折旧法 depreciation by composite life method 综合年限法折旧 depreciation by declining balance method 余额递减法折旧 depreciation by percentage of original cost 原始成本定率折旧 depreciation by production method 产量折旧法
depreciation by replacement method 重置成本法折旧
ACRONYM DEFINITIONS
depreciation by straight-line method 直线法折旧
depreciation by working hours method 工作时间法折旧 depreciation expenses 折旧费
depreciation of major repair 大修折旧
depreciation on fixed assets 固定资产折旧 depreciation-annuity method 年金折旧法 depreciation-appraisal method 估价折旧法 depreciation-arbitrary method 任意折旧法 Depression 不景气，萧条 Designated 指定的
designated bank 指定银行 designated currency 指定货币 designated deposit 指定存款 Detail 细节
Detailed 详细的，明细的
detailed statement of accounts 帐户明细表 detailed rule 细则 Devaluation 贬值 Developed 发达的
developed country 发达国家
developed market economy 发达市场经济 least developed country 最不发达国家 Developing 发展中的
developing countries 发展中国家
developing market economy 发展中市场经济 Development 开发，发展 development bank 开发银行 development fund 发展基金 Difference 差，差额，差别
difference account 差额计算帐户 difference in exchange rate 汇率差额 difference in price 价差 Diminishing 递减，减少
diminishing balance method of depreciation 余额递减折旧方法 diminishing cost 递减成本 diminishing returns 递减回报 Direct 直接
direct charge-off method 直接冲销法 direct cost 直接成本
direct costing 直接成本计算 direct dealing 直接交易 direct expenses 直接费用
direct financing lease 直接筹资租赁 direct investment 直接投资 direct liability 直接负债 direct marketing 直接销售 direct overhead 直接制造费用 direct sales 直销
Director 董事，理事，主任 director board 董事会
ACRONYM DEFINITIONS
Discharge 解除，免除，兑现完成 discharge liability 解除债务 discharge of a debt 免除债务 discharge of contract 合同解除
Disclosure 披露，揭露，企业决算公开 disclosure requirements 资料公开的要求 disclosure system 披露制度 Discount 贴现，折扣，减价 debt discount 债务贴现 discount bank 贴现银行
discount bond 按面值折价发行的债券 discount cash flow 现金收支折现法 discount factors 贴现系数表 discount for cash 贴现 discount interest 贴现利息 discount liability 折价债务 discount loan 贴现贷款 discount market 贴现市场 discount method 折扣方法 discount of bill 票据贴现 discount on share 股票折价 discount on stock 股本折价 discount rate 贴现率，折扣率 discount securities 折扣证券 Discounted 已贴现的，已折扣的
discounted cash flow technique 现金流量折现法 discounted present value 贴现后的现值 Disposal 处理
disposal costs 清理成本
disposal of fixed assets 固定资产变卖 Distributable 可供分配的
distributable earnings 可分配收益 Distribute 分销，分配
distribute dividends 派息，分红 Distributed 已分配的，已分摊的 distributed cost 已分摊成本 distributed profit 已分配利润 Distribution 分布，分配，销售
distribution according to labour 按劳分配 distribution according to needs 按需分配 distribution cost analysis 经销成本分析 distribution of income 收入分配 distribution of net profit 净利润分配 distribution of property 财产分配 poisson distribution 泊松分布 Distributor 批发商，经销商 District 地方，地区 district court 地方法院
Diversification 多元化，多种经营 Diversified 多种经营的