|
|
dependent variable |
因變數 |
|
|
depleted cost |
耗余成本 |
|
|
depletion |
耗竭 |
|
|
depletion allowance |
備抵耗竭 |
|
|
depletion expense |
耗竭費用 |
|
|
depletion reserve |
耗竭準備 |
|
|
deposit |
存款，保證金 |
|
|
deposit fund balance |
保證金基金餘額 |
|
|
deposit slip |
存款單 |
|
|
deposit warrant |
繳款書 |
|
|
depositary，depository |
保管人 |
|
|
depreciable assets |
應折舊資產 |
|
|
depreciable cost |
應折舊成本 |
|
|
depreciate |
折舊，貶值 |
|
|
depreciated cost |
折余成本 |
|
|
depreciated original cost |
折余原始成本 |
|
|
depreciated value |
折餘價值 |
|
|
depreciation |
折舊，貶值 |
|
|
depreciation accounting |
折舊會計 |
|
|
depreciation base |
折舊基價 |
|
|
depreciation during construction |
建設期間折舊 |
|
|
depreciation expense |
折舊費用 |
|
|
depreciation fund |
折舊基金 |
|
|
depreciation method |
折舊法 |
|
|
depreciation rate |
折舊率 |
|
|
depreciation reserve |
折舊準備 |
|
|
depreciation unit |
折舊單位 |
|
|
depreciation-age-life method |
壽年折舊法 |
|
|
depreciation-annuity method |
年金折舊法 |
|
|
depreciation-appraisal method |
估價折舊法 |
|
|
depreciation-appropriation method |
盈餘分派折舊法 |
|
|
depreciation-arbitrary method |
任意折舊法 |
|
|
depreciation-changing percentage of cost less scrap method |
變率折舊法 |
|
|
depreciation-combined-depreciation-and-upkeep method |
折舊與保養合併法 |
|
|
depreciation-composite life method |
平均壽年折舊法 |
|
|
depreciation-compound interest method |
複利折舊法 |
|
|
depreciation-declining-balance [diminishing-provision] method |
餘額遞減折舊法 |
|
|
depreciation-equal-annual payment method |
年金折舊法 |
|
|
depreciation-fifty-percent method |
五成折舊法 |
|
|
depreciation-fixed instalment method |
分期定額折舊法 |
|
|
depreciation-fixed percentage of diminishing value method |
定率遞減折舊法 |
|
|
earmark surplus |
指定用途公積 |
|
|
depreciation-gross earning method |
總收益提成折舊法 |
|
|
depreciation-insurance method |
保險折舊法 |
|
|
depreciation-inventory method |
盤存摺舊法 |
|
|
depreciation-job method |
分批折舊法 |
|
|
depreciation-maintenance method |
維持折舊法 |
|
|
depreciation-output method |
產量折舊法 |
|
|
depreciation-percentage of original cost method |
原始成本定率折舊法 |
|
|
depreciation-production basis method |
產量折舊法 |
|
|
depreciation-proportional method on fixed base |
定額比例折舊法 |
|
|
depreciation-reducing balance method |
餘額遞減折舊法 |
|
|
depreciation-reducing instalment method |
分期遞減折舊法 |
|
|
depreciation-replacement method |
重置折舊法 |
|
|
depreciation-retirement method |
報廢折舊法 |
|
|
depreciation-revenue method |
營業收入折舊法 |
|
|
depreciation-service output method |
服務產出折舊法 |
|
|
depreciation-service-capacity method |
服務能量折舊法 |
|
|
depreciation-sinking fund method |
償債基金折舊法 |
|
|
depreciation-straight line method |
直線折舊法 |
|
|
depreciation-sum of expected life method |
預計年限總數折舊法 |
|
|
depreciation-sum of the year digit method |
年數加總折舊法 |
|
|
depreciation-uniformity varying amounts method |
規則變動折舊法 |
|
|
depreciation-unit cost method |
單位成本折舊法 |
|
|
depreciation-unit method |
個別折舊法 |
|
|
depreciation-working hour method |
工作時數折舊法 |
|
|
descent |
無遺囑處分 |
|
|
descriptive financial statement |
附說明財務報表 |
|
|
desired-profit point |
預計利益點 |
|
|
detail account |
明細帳目 |
|
|
detailed audit |
詳細審計 |
|
|
detailed ledger |
明細分類帳 |
|
|
detailed supporting statement |
明細附表 |
|
|
detection of errors |
錯誤的偵察 |
|
|
detection of fraud |
無弊的偵察 |
|
|
deterioration |
損耗 |
|
|
development cost |
開發成本 |
|
|
development expense |
發展費用 |
|
|
deviation |
偏差 |
|
|
devise |
不動產遺贈 |
|
|
dies |
鑄模 |
|
|
differential cost |
差異成本，差量成本 |
|
|
differential earning |
差別利益 |
|
|
differential income |
差別收益 |
|
|
differential profit ratio |
差別利潤率 |
|
|
dilution |
產權減損 |
|
|
direct closing method |
直接結演算法 |
|
|
direct cost |
直接成本 |
|
|
direct costing |
直接成本法 |
|
|
direct debt |
直接債務 |
|
|
direct department |
直接部門 |
|
|
direct departmental expenses |
直接部門費用 |
|
|
direct distribution |
直接分配 |
|
|
direct labor |
直接人工 |
|
|
direct labor budget |
直接人工預算 |
|
|
direct labor cost |
直接人工成本 |
|
|
direct labor cost method |
直接人工成本法(指間接費分配) |
|
|
direct labor hour method |
直接人工時法(指間接費分配) |
|
|
direct liability |
直接負債 |
|
|
direct material |
直接材料 |