中大網(wǎng)校注冊(cè)會(huì)計(jì)師考試幫您備戰(zhàn)2013年注冊(cè)會(huì)計(jì)師考試，結(jié)合2013年注冊(cè)會(huì)計(jì)師考試大綱，特編輯整理了注冊(cè)會(huì)計(jì)師考試科目《財(cái)務(wù)成本管理》英語(yǔ)詞匯匯總，希望對(duì)您參加本次考試有所幫助!

 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?dāng)?shù)；短缺

deficiency grant不敷補(bǔ)助金

deficiency subvented organization接受不敷補(bǔ)助金的機(jī)構(gòu)

deficit赤字；逆差；虧損；虧欠額

deficit financing赤字財(cái)政；赤字籌資

deficit on capital account非經(jīng)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(jià)指數(shù)

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(dān)保付款代理人

delegate轉(zhuǎn)授

delegate trust轉(zhuǎn)委信托

delinquency rate拖欠率；過(guò)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(jià)

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(shū)

delivery order提貨單；交割單

Delta Asia Credit Limited匯業(yè)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(shū)

Demand for Rates徵收差餉通知書(shū)

Demand for Tax繳稅通知書(shū)

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(zhì)押放款；活期擔(dān)保放款

demand loan unsecured活期信用放款

demand note即期票據(jù)；繳稅通知書(shū)；繳款通知書(shū)

dematerialization of share certificate股票非實(shí)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(mén)資本設(shè)備

departmental estimates submission部門(mén)呈報(bào)預(yù)算

departmental expenses部門(mén)開(kāi)支

Departmental Interpretation and Practice Notes [Inland Revenue Department]《稅務(wù)局釋義及執(zhí)行指引》

departmental special expenditure部門(mén)特別開(kāi)支

dependant受養(yǎng)人

dependent grandparent allowance供養(yǎng)祖父母或外祖父母免稅額

dependent parent allowance供養(yǎng)父母免稅額

dependent sibling allowance供養(yǎng)兄弟姊妹免稅額

deposit存款；定金；保證金；暫收款項(xiàng)

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(fèi)

deposit in lieu of bond以繳存的款項(xiàng)代替擔(dān)保契據(jù)

deposit insurance scheme存款保險(xiǎn)計(jì)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(jì)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；受托人；存管處

depository company存放公司

depository receipt寄存單據(jù)；保管收據(jù)；預(yù)托證券

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(huì)

Deposit-taking Companies Association [DTCA]接受存款公司公會(huì)

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(fèi)

depreciation of the exchange value of the Hong Kong dollar港元匯值下降

depreciation reserve折舊儲(chǔ)備；折舊準(zhǔn)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(chǎn)品

derivative warrant衍生認(rèn)股權(quán)證

derivatives market衍生工具市場(chǎng)

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