1. data.gov.tw
  2. 國家教育研究院-會計學學術名詞
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可用欄位參考
英文名稱 中文名稱
damage goods 損壞貨物
damage suit 損害賠償訴訟
data processing 資料處理
date draft 定期匯票
date due，due date 到期日
date of acquisition 取得日期
date of balance sheet 資產負債表日期，平衡表日期
date of certification 證明日期
date of value 起算利息日期
dated earned surplus 注期公積
day book 日記帳
day of grace 寬限日
days' sales on the book，average collection period 平均收帳期
de facto corporation，corporation de facto 未立案公司
de jure corporation 立案公司
dead assets 無用資產
dead stock，obsolete stock 陳廢存貨
deal 買賣合約
dealer (in securities) 證券商
Dean schedule (insurance)，analytic schedule 狄恩表(保險)，火險風險表
death benefit 死亡卹金
debenture (bond) 信用債券
debenture capital 債券資本
debenture stock 債券(英)
debit 借方，借項，借記
debit balance 借方餘額，借餘
debit items 借項
debit memo 借項通知單，借項憑單
debit side 借方
debt 債務
debt discount 債務折扣
debt limit 債務限額
debt margin 債務邊際
debt service 債務費
debt service fund requirments 債務基金應提數
debt service fund，sinking fund 債務基金，償債基金
debt service requirment 債務應付數
debt-paying ability 償債能力
debtor 債務人
debtors ledger 債務人分戶帳
decimal system 十進數字法
decimal time-reporting method 十進計時法
decisionmaking accounting 決策會計
declared capital，stated capital 設定資本
declared dividend 已公靠股利
declared value 設定價值
decline in economic usefulness 經濟效用減低
decreasing cost 遞減成本
decrement 貶值
deductible loss 可減損失
deduction 演繹，減項
deduction from gross income 總收益的減項
deduction from income 收益的減項
deduction from net income 淨收益的減項
deed of trust 信託契樣
defalcation 侵佔，挪用
default 違約
defaulted bonds 違約債券
defective works 瑕疵工作
deferral，deferment 遞延項目
deferred assets 遞延資產
deferred charges [debits] [遞延借項]
deferred credits 遞延貸項
deferred dividend 遞延股利
deferred expense 遞延費用
deferred income 遞延收益
deferred liability 遞延負債
deferred life annuity 遞延生命年金
deferred maintenance 遞延維持費
deferred overhead charges 遞延間接費
deferred repairs 遞延修理費
deferred revenue 遞延收入
deferred serial bond 遞延分期償付債券
deferred shares，deferred stock 遞延股份
deferred special assessments 遞延特賦
deferred unapplied expense 遞延未分配費用
deferred-payment sale 遞延付款銷售，遞延付款銷貨
deficiency 虧絀，短欠
deficiency account，deficiency statement 虧絀帳，虧絀表
deficit 虧絀
deficit account 虧絀帳戶
del credere 擔保還款
del credere agent 保付貨價代理人
delegation of authority 授權
delinquent acounts 過期客帳
delinquent instalment 拖欠分期款項
delinquent special assessment 過期特賦
delinquent taxes 過期賦稅
delivered price 交貨價格
delivery 交貨，交割
delivery equipment 運送設備
delivery expense 運送費用
demand 需求，即期
demand deposit 活期存款
demand draft，demand bil 即期匯票，票匯
demand notes 即期票據
demurrage 裝卸延誤費
department hour method 分部時間法
departmental account 分部帳戶
departmental accounting 分部會計