D.A.H. Private Bank Limited 安新私人銀行有限公司
Dah Sing Bank Limited 大新銀行有限公司
Dah Sing Finance Limited 大新財務(wù)有限公司
Dai-Ichi Kangyo Bank Limited 第一勸業(yè)銀行
daily expenditure record book 每日開支記錄冊
Daily Quotations for Stock Market 《股票市場日報表》
Daily Quotations for Stock Options 《股票期權(quán)日報表》
daily stock price 每日股價
daily turnover 每日成交額
Daishi Bank, Ltd. 第四銀行
Daiwa Bank, Limited 株式會社大和銀行
Daiwa Overseas Finance Limited 大和海外財務(wù)有限公司
damages 損害賠償
Danish Krone [DKK] 丹麥克郎
Dao Heng Bank Limited 道亨銀行有限公司
Dao Heng Finance Limited 道亨財務(wù)有限公司
date of listing 上市日期
date of maturity 到期日
date of payment 付款日期；繳付日期
date of transfer 轉(zhuǎn)讓當(dāng)日；轉(zhuǎn)讓日期
date of value 起息日期
dated securities 定期證券
day end liquidity 日終流動資金
day margin 當(dāng)日保證金；即市按金
day order 當(dāng)日訂單；即日指示
day trade 當(dāng)日平倉買賣
day trade transaction 即日平倉交易；當(dāng)日交易；“即日鮮”
de facto control 實際控制權(quán)
de minimis exemption 低額豁免
deal 買賣；交易
dealer 交易商；證券商；出市代表；出市員
Dealer's Deposits Fund 交易商按金基金
dealer's representative 交易商代表
dealing 交易；買賣
dealing day 交易日
dealing director 交易董事；證券商董事
dealing in gold options 黃金期權(quán)買賣
dealing in securities 證券交易；證券買賣
dealing partnership 交易合伙商行；交易合伙
dealing room “盤房”
death duties and costs 死亡稅及費用
debenture 債權(quán)證；債券；信用債券
debenture holder 債權(quán)證持有人
debenture stock 債權(quán)股證
debenture trust deed 債權(quán)證信托契約
debit 借項；借方；記入借方的款項
debit advice 借項通知書
debit balance 借方結(jié)余
debit item 借項
debit side 借方
debt 債項；債權(quán)
debt certificate 債務(wù)證明書
debt collection agency 收數(shù)公司
debt due 所欠債項
debt financing 債務(wù)融資；舉債籌資
debt instrument 債務(wù)票據(jù)
debt market 債務(wù)市場
debt on a recognizance 簽保所致的債項
debt paper 債務(wù)票據(jù)
debt payable at a future time 將來到期償付的債項
debt reorganization 債務(wù)重整
debt repayment 償債；償還借款；償還債務(wù)
debt securities 債務(wù)證券
debt securities market 債務(wù)證券市場
debtor 債務(wù)人
debtor firm 債務(wù)人商號
debtor's interest 債務(wù)人權(quán)益
debtor's share 債務(wù)人擁有額
debt-to-equity ratio 債務(wù)與資本比率；負債與權(quán)益比率
deceased debtor 已故債務(wù)人
deceased partner 已故合伙人
deceased taxpayer 已故納稅人
decelerated growth 增長放緩
decelerating trend 放緩趨勢
declaration 聲明書；公布；申報；報單
declaration of bankruptcy 宣布破產(chǎn)
declaration of dividend 宣布分派股息
declaration of inability to pay debts 無能力償付債項聲明書
declaration of insolvency 無力償還債務(wù)聲明
declaration of solvency 有償債能力聲明
declaration of trust 信托聲明；信托聲明書
Declaration on Cooperation and Supervision Covering International Futures Markets 《關(guān)于國際期貨市場的合作和監(jiān)管的聯(lián)合聲明》
Declarations of Cooperation on Investment Management Persons 投資管理合作聲明
declared return 已公布收益
decline 下跌；衰退
decontrol 解除管制
deduct 扣除
deductible 可扣除；免賠額〔保險〕
deduction 扣除；扣減；扣除額；扣除項目
deduction for expenses of self-education 個人進修開支扣除額
deed 契據(jù)；契約
deed of guarantee 擔(dān)保契約；保證契據(jù)
deed of indemnity 賠償契據(jù)；還款保證書
deed of settlement 授產(chǎn)契；組織安排契據(jù)
deed of surrender 放棄契據(jù)
defalcation 虧空公款；侵吞公款
defamation 誹謗
default 拖欠；違約；失責(zé)行為
default in payment 拖欠付款
default procedure 失責(zé)處理程序
default proceeding 失責(zé)處理程序
default rule 失責(zé)處理規(guī)則
defaulter 拖欠稅款人；失責(zé)人；違約者
defaulting broker 失責(zé)經(jīng)紀
defective title 所有權(quán)欠妥
deferral 遞延項目
deferred annuity 延期年金
deferred expenses 遞延費用
deferred income 遞延收入
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 不敷補助金
deficiency subvented organization 接受不敷補助金的機構(gòu)
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(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(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
Demand for Rates 征收差餉通知書
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(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；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(shè)備
departmental estimates submission 部門呈報預(yù)算
departmental expenses 部門開支
Departmental Interpretation and Practice Notes [Inland Revenue Department] 《稅務(wù)局釋義及執(zhí)行指引》
departmental special expenditure 部門特別開支
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
deposit account 存款賬戶
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(dān)保契據(jù)
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 接受存款公司咨詢委員會
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(chǎn)品
derivative warrant 衍生認股權(quán)證
derivatives market 衍生工具市場
designated securities 指定證券
designated trade 指定行業(yè)
determinable interest 可終結(jié)的權(quán)益
Determination of Commissioner of Inland Revenue 稅務(wù)局局長的決定書
determination of cost 成本厘定
determination of net profit 確定純利
Deutsche Bank AG 德國銀行
Deutsche Mark [DEM] 德國馬克
devaluation 貶值；貨幣貶值
Development Bank of Singapore Ltd. 新加坡發(fā)展銀行
development control 發(fā)展管理；發(fā)展管制
Development Division [Companies Registry] 拓展部〔公司注冊處〕
development fund 發(fā)展基金；開發(fā)基金
development intensity 發(fā)展密度
Development Loan Fund 發(fā)展貸款基金
development package 發(fā)展方案
development parameter 發(fā)展參數(shù)；發(fā)展規(guī)范
development potential 發(fā)展?jié)摿?br />development statement 發(fā)展綱領(lǐng)
development value 發(fā)展價值
deviation 偏差
devisee 土地遺贈繼承人；受遺贈人
devolve 轉(zhuǎn)予；轉(zhuǎn)承
Dharmala International Finance Limited 大馬國際財務(wù)有限公司
difference 差額
difference account 盈虧通知書；差額帳
differential 差價；息差；差距
differential pricing system 差額收費辦法；差別等級計價法
diminishing assets 遞耗資產(chǎn)
diminishing balance method 余額遞減法
diminishing return 報酬遞減；收益遞減
diminution 減少；縮減
direct business 直接業(yè)務(wù)；直接買賣；直接交易
direct cost 直接成本
direct debit authorization 直接付款授權(quán)書
direct debit daily settlement system 每日直接付款的結(jié)算制度
direct insurance 直接保險
direct insurer 直接保險人
Direct Investment Division [Hong Kong Monetary Authority] 直接投資處〔香港金融管理局〕
direct placement 直接配售
direct remuneration 直接報酬
direct tax 直接稅
direct taxation rate 直接稅稅率
direct trading 直接買賣；直接交易
direct underwriting 直接承保
director 董事；理事
Director of Accounting Services 庫務(wù)署署長
Director of Audit 審計署署長
director's fee 董事袍金
director's interest 董事權(quán)益
director's remuneration 董事酬金
Disability Allowance Scheme 傷殘津貼計劃
disabled dependant allowance 傷殘受養(yǎng)人免稅額
Disaster Relief Fund 賑災(zāi)基金
Disaster Relief Fund Advisory Committee 賑災(zāi)基金咨詢委員會
disbursement 墊付費用；付款項目；支款
discharge 破產(chǎn)解除；清償〔債務(wù)〕
discharge of a debt 解除債務(wù)；清償債項
discharge order 注銷令
Disciplinary Appeals Committee [Stock Exchange of Hong Kong Limited] 紀律上訴委員會〔香港聯(lián)合交易所有限公司〕
Disciplinary Committee [Hong Kong Futures Exchange Limited, Stock Exchange of Hong Kong Limited] 紀律委員會〔香港期貨交易所有限公司；香港聯(lián)合交易所有限公司〕
Disciplinary Committee of the Hong Kong Society of Accountants 香港會計師公會紀律委員會
disclaimed property 遭卸棄的財產(chǎn)
disclaimer 卸棄；卸棄書
disclaimer of lease 租契的舍棄；租契卸棄書
disclaimer of property 放棄財產(chǎn)
discloseable transaction 須予披露的交易
disclosure 披露；公開；披露事項；資料披露
disclosure of interest 披露權(quán)益
disclosure of ownership of shares 披露股權(quán)資料；公開股權(quán)資料
disclosure package 資料披露方案
disclosure requirement 公開資料規(guī)定
discontinuance of business 停業(yè)
discount 貼現(xiàn)；折扣；貼水
discount accreted 折價增值
discount amount 折扣數(shù)額
discount house 貼現(xiàn)行；貼現(xiàn)公司
discount price 折扣價格
discount rate 貼現(xiàn)率；折扣率
discount securities 貼現(xiàn)證券
discount window 貼現(xiàn)窗
discounted bill 已貼現(xiàn)票據(jù)
discounter 貼現(xiàn)行
discretionary account 全權(quán)代客投資戶口；全權(quán)委托戶口；全權(quán)代客買賣賬戶
discretionary grant 酌情補助金
discretionary interest 酌情權(quán)益
discretionary subvention 酌情資助金
discretionary trust 全權(quán)信托
disequilibrium 不均衡狀態(tài)
dishonour a cheque 退票
dishonoured bill 不兌現(xiàn)匯票
dishonoured cheque 空頭支票
disintermediation 非中介化；減少居中融資功能
disponer 財產(chǎn)處置人；分產(chǎn)人
disposable income 可動用收入；可支配的收入；稅后收入
disposal 處置；脫手
disposal price 賣價
dispose of 出售；變賣
disposition 產(chǎn)權(quán)處置
disposition in favour of relatives 為使親屬受惠而作出的產(chǎn)權(quán)處置
disputed liabilities 有爭議負債
disqualification of director 取消董事資格
disqualification order 取消資格令
disregarded income 計算入息豁免額
dissolution 解散
dissolution of partnership 拆伙；合伙解散
distinct account 獨立帳目
distrain 為抵債而扣押財物；扣貨追債；查封
distress 扣押財物；扣押；查封
distress for rent 扣押財物充抵租金
distress warrant 財產(chǎn)扣押令
distributable income 可分配收益
distributable profit 可供派發(fā)利潤
distributed assets 經(jīng)分派資產(chǎn)
distribution 分配；配銷
distribution company 分銷公司
distribution of resources 資源分配
distribution policy 分配政策；派息政策
distributive channel 銷售途徑
distributive trade 分銷業(yè)
distributor 分銷商；發(fā)行人
diversifying economy 多元化的經(jīng)濟體系
dividend 股息；紅利；攤還債款
dividend cover 盈利股息比率；股利保證倍數(shù)
dividend forfeited 未認領(lǐng)股息注銷
dividend programme 攤還債款程序
dividend warrant 股息證；股息單
dividend withholding tax 股息預(yù)扣稅
dividend yield 股息率；股息收益率
divisible revenue 可予分配的收益
DKB Asia Limited 第一勸銀亞洲有限公司
document 文件；單據(jù)
document against acceptance [D/A] 承兌交單
document against payment [D/P] 付款交單
document Index 公司文件索引
document of title 業(yè)權(quán)文件；所有權(quán)文件
documentary acceptance bill 跟單承兌匯票
documentary bill 跟單匯票
documentary credit 跟單信用證
documentary payment bill 現(xiàn)付押匯票；憑單付款匯票；付款跟單匯票
dollar area 美元區(qū)
domestic concern 本身的業(yè)務(wù)
domestic credit expansion [DCE] 本地信貸膨脹
domestic demand 本地內(nèi)部需求；國內(nèi)需求
domestic demand deflator 本地內(nèi)部需求平減物價指數(shù)
domestic expenses 家庭開支
domestic export 本地產(chǎn)品出口；國內(nèi)出口
domestic lending 本地貸款；在本港使用的貸款
domestic liabilities 本地負債
domestic money supply 本地貨幣供應(yīng)量；國內(nèi)貨幣供應(yīng)
domestic property price index 住宅物業(yè)價格指數(shù)
domestic rental index 住宅樓宇租金指數(shù)
domestically generated inflation 內(nèi)部產(chǎn)生的通貨膨脹；內(nèi)致通脹
domicile 注冊地；本籍
donation 捐款；捐獻；捐贈
donee 受贈人
donor 捐贈人
door-to-door canvassing for sale 逐戶兜售
dormant account 不活動賬戶；不活躍賬戶
dormant assets 未用資產(chǎn)；閑置資產(chǎn)
dormant company 不活動公司；已停止業(yè)務(wù)的公司
dormant partner 不活躍合伙人；隱名合伙人
double entry system 復(fù)式簿記制度
double taxation 雙重課稅
double taxation arrangement 雙重課稅安排
double taxation relief arrangement 寬免雙重課稅安排
double-digit growth 兩位數(shù)字的增長
double-digit level 兩位數(shù)字的水平
doubtful debt 呆帳；呆債；可疑債務(wù)
doubtful loan 可疑貸款；難以收回的貸款
Dow Jones Average 杜瓊斯平均指數(shù)；道瓊斯股票平均價格指數(shù)
Dow Jones Index 杜瓊斯指數(shù)；道瓊斯股票價格指數(shù)
Dow Jones Industrial Average 杜瓊斯工業(yè)平均指數(shù)；道瓊斯工業(yè)股票平均價格指數(shù)
down limit 跌停板
down market 跌市
down payment 首期付款
down reversal 回跌
downside risk 下跌風(fēng)險
downside trend 跌勢
downswing 下降趨勢；衰退時期
downturn 市況逆轉(zhuǎn)；市況回落
downward adjustment 向下調(diào)整
downward movement 走勢偏軟
downward trend 下跌趨勢；向下趨勢
draconian revenue measure 嚴厲的征稅措施
draft 匯票
draft estimates 預(yù)算草案
draft estimates of expenditure 開支預(yù)算草案
draft estimates of revenue 收入預(yù)算草案
dragon bond 小龍債券
drawback 退稅；退款
drawdown period 貸款支用期；提款期
drawee 受票人；匯票付款人
drawee bank 受票銀行；付款銀行
drawer 出票人；發(fā)票人
drawing account 提款賬戶
Dresdner Bank AG 捷能銀行
drop 下跌；回落
DTB Deutsche Terminborse 德國期權(quán)及期貨交易所
dual listing 雙重上市；雙重掛牌
due date for payment 應(yīng)付款的日期；付款到期日
due day 到期日；繳稅日期
dues 應(yīng)付款項；應(yīng)付費用；應(yīng)付稅款
dull trading 交投呆滯
dumping 傾銷；拋售
duplication of supervision 雙重監(jiān)管
Dutch Guilder [NLG] 荷蘭盾
dutiable agricultural and industrial products 應(yīng)課稅的工農(nóng)業(yè)產(chǎn)品
dutiable commodities control system 應(yīng)課稅品管制系統(tǒng)
dutiable commodities permit 應(yīng)課稅品許可證
dutiable commodity 應(yīng)課稅品
dutiable estate 應(yīng)繳稅的遺產(chǎn)
duty 稅；關(guān)稅；應(yīng)課稅品稅項
duty assessed on a specific basis 按量評估的稅項
duty differential 稅率差距
duty free 免稅
duty in arrears 欠稅
duty on alcohol 酒精稅
duty on hydrocarbon oil 燃油稅
duty on liquor 酒稅
duty on petrol 汽油稅
duty on tobacco 煙草稅
duty paid 已繳納稅款；關(guān)稅已付
duty rate 稅率
duty reduction 減稅
duty-paid goods 已完稅貨品