D DAC accounting software
daily balance
daily cash report
daily interest
daily pay
daily statement
dales terms
damage claim
damaged goods
damages
data
data bank
data base
data base management system
data capture
data file
data flow chart
data management
data manipulation language
data network
data privacy
data processing
data processing center
data processing management association data processing system
data protection act
data retrieval
data security
data storage
data structure
data terminal
data transmission
data warehouse
database accounting
database accounting information system database consultant
database management system
date backward
date due
date forward
date of acquisition
date of balance sheet
date of declaration
date of payment
date of record
date of value
dated bill
dated securities
daughter company
dawn raid
day book
day loan
day rate
day to day loan
days after sight
days of average inventory
days of average inventory on hand
days of charge
days of grace
days purchases in accounts payable
days sales in accounts receivable days sales in inventory
dBase/dBASE
DCF(Discount Chsh Flow)
de facto corporation
de jure corporation
dead account
dead asset
dead capital
dead line
dead loan
dead loss
dead rent
dead stock
dead time
deal
dealer
dear money
Dearing Report
Debenture Bonds
debenture capital
debenture certificate
debenture coupon
debenture discount
debenture redemption reserve
debenture stock debenture trust
debenture(bond) debenture-holder
debit
debit and credit convention debit balance
debit card
debit entry
debit interest
debit items
debit memorandum
debit note
debit side
debt
debt adjuster
debt adjustment
debt and equity securities debt capacity
debt capital
debt ceiling
debt collection
debt collection firm
debt collection letter
debt collector
debt conversion
debt coverage ratio
debt crisis
debt factor
debt financing
debt instrument
debt lief
debt limit
debt management
debt market
debt payable
debt ratio
debt receivable
debt rescheduling
debt restructuring
debt security
debt service
debt service cost
debt service fund
debt service ratio
debt structure
debt swap
debt to equity ratio
debt to net worth ratio debt to total assets ratio debt-collection agency debtee
debt-equity ratio
debtor
debtor in possession debtor-creditor relationship debtors
debtors ledger
debt-paying ability decapitalization
deceit
decentralization
decentralized accounting decentralized operation deceptive advertising
decision
decision accounting
decision analysis
decision chart
decision function
decision level
Decision Maker
decision making
decision making under certainty decision making under uncertainty decision matrix
decision model
decision process
decision rule
decision software package decision support system
decision system
decision table
decision theory
decision tree
decision variable
decision-making method
declarant
declaration
declaration date
declaration judgemen
declaration of bankruptcy
declaration of dividend
declaration of solvency
declaration of trust
declared capital
declared dividend
declared value
decline industry
decline stage
decline-balance method/declining-balan declining marginal efficient
decoding
decommissioning cost
decomposition analysis deconglomeration
decontrol
decreasing charge
decreasing charge method
decreasing cost
decreasing marginal cost
decreasing return
dedication
dedomicling
deductible clause
deductions
deductions from payroll deductions from taxable income deductive method accounting theory deed
deed of arrangement
deed of assignment
deed of gift
deed of mortgage
deed of priorities
deed of purchase
deed of release
deed of sale
deed of settlement
deed of trust
deed tax
deep discount bonds
deep market
deepening investment
defalcation
default
default notice
default risk
defaulter
defeasance
defeasance clause
defeat
defective accounts
defective check
defective goods
defendant
defended takeover bid
Defense Contract Audit Agency defensive asset
defensive asset interval
defensive investment
defensive portfolio
defensive project
defensive technology
deferral
deferral account
deferral method
Deferred and prepaid expenses deferred annuity
deferred asset/deferred assets deferred bond issuance costs deferred compensation plan deferred credit
deferred debit
deferred dividend
deferred expense
deferred foreign exchange gain deferred foreign exchange losses deferred income
deferred income tax
deferred income tax assets
deferred income tax liabilities deferred income tax liability Deferred income tax liability method
deferred items
deferred liability/deferred liabilities deferred maintenance
deferred ordinary share
deferred payment
deferred pension costs
deferred profit sharing plan Deferred Profits
deferred revenue
deferred tax
deferred wages
deficiency
deficiency appropriation deficiency letter
deficiency statement
deficit
deficit account
deficit budget
deficit company
deficit country
deficit financing
deficit statement
defined benefit plan
defined contribution plan
definite date
definite price
definitive certificate
deflation
deflation policy
deflator
defraud
defraud tax
defunct company degearing
degree of financial leverage degree of leverage
degree of operating leverage degree of risk
degree of total leverage
degressive tax
del credere
del credere agent
delay charge
delayed charge
delayed income
delegation of authority delinquency
delinquency charge delinquency ratio delinquent accounts
delist
delisted stock
delisting
delivery
delivery against cash delivery basis
delivery date delivery expense delivery lead time delivery note delivery order delivery price delivery term
Deloitte and Touche
demand
demand analysis demand bill
demand curve demand deposit demand draft demand elasticity demand loan demand note demand orientation demand-pull inflation demerger
demise
demurrage denationalization denomination denomination value denominator level denominator variance department
department accounting department manager department of treasure departmental accounting departmental budget departmental burden departmental capital departmental cost departmental income statement departmental overhead departmental profit departmental rate departmental revenue departmentalization dependency exemption dependent
dependent contract dependent variable
depletable assets
depleted cost
depletion
depletion accounting depletion allowance
depletion asset
depletion expense
depletion rate
deposit
deposit account
deposit certificate
Deposit for Capital Recognizance Deposit for Duty of Reinsurance Deposit for Recognizance
Deposit for Undue Duty of Reinsurance Deposit in the Central Bank
deposit in transit
deposit insurance
deposit loan
Deposit of Capital Discounted
Deposit of the Insured
deposit premium
deposit rate
deposit receipt
Deposit received
Deposit Received for Recognizance Deposit Reservation for Balance depositor
depository
depository financial institution depository receipt/depository
receipts
deposits received
depreciable asset
depreciable cost
depreciable life
depreciated cost
depreciated currency
depreciated value
depreciation
depreciation accounting depreciation adequacy depreciation adjustment depreciation allowance depreciation base depreciation committee depreciation cost depreciation expense depreciation fund depreciation life depreciation method depreciation of currency depreciation period depreciation policy depreciation provision depreciation rate depreciation ratio depreciation recapture depreciation unit depression
depth testing
derating
deregulation
derivative evidence derivative instrument derivative lease
Derivative Tools description
description accounting theory
deseasonalization
design cost
design fee
designated bank
designated currency designated investment exchange designated project
designated securities
designed capacity
desired investment
desired profit
desk audit
desk research
desktop computer
desktop evaluation
desktop publishing
detachable stock warrant
detail account
detail file
detail ledger
detail risk
detailed audit
detailed budget
detailed examination
detection of fraud deterioration
determination
deterministic
detinue
devaluation
developed country
developing country
development
development bank
development cost
development finance companies development loan
development stage enterprise
devise
devisee
devisor
DFC(Discounted Cash Flow) method difference
Difference between Purchase and Sales o difference estimation
Differences between purchasing and sell differential analysis
differential cost
differential income
differential pay
differential prices
differential rent
differential sampling
differential tariff
diffused shifting
digital
digital cash
digital communication
digital economy
digital market
diluted earnings per share dilution
dilution assets
dilution of equity
dilutive securities diminishing balance method diminishing benefit diminishing productivity diminishing returns diminishing utility
diner's card
direct access
direct access storage
direct allocation method direct arbitrage
direct benefit
direct bill
direct bill of lading
direct charge
direct control
direct cost
direct costing
direct damage
direct debit
direct debt
direct department
direct distribution
direct endorsement
direct evidence
direct exchange
Direct exchanges
direct expense
direct finance/direct financing direct financing lease
direct investment
direct labor
direct labor budget
direct labor cost
direct labor cost method direct labor cost variance direct letter of credit
direct liability
direct material
direct material budget
direct material cost
direct material cost variance direct overhead
direct placement
direct quotation
direct rate
direct reduction mortgage direct shipment
direct tax
direct test
direct test of account balance
direct write-off method direction of testing directives
director
directorate
directors' duties
directors' interest directors' liability directors' remuneration directors' report
dirty float
disability benefit disability insurance disaggregated cost disallowance
disallowed expense disbursement disbursement voucher disbursing officer discharge
discharge bankrupt discharge expense discharge of contract discharge of debt discharge of tax obligation discharged bill
disclaimer
disclaimer of opinion disclosure