本站大部份資料在 2016 年後就未更新，若資料內無明確標示資料時間，請預設該資料為過時資料並斟酌使用，謝謝
會計學英中對照名詞等資訊。
| 英文名稱 | 中文名稱 | |
|---|---|---|
| 56871145 | damage goods | 損壞貨物 |
| 56871146 | damage suit | 損害賠償訴訟 |
| 56871147 | data processing | 資料處理 |
| 56871148 | date draft | 定期匯票 |
| 56871149 | date due，due date | 到期日 |
| 56871150 | date of acquisition | 取得日期 |
| 56871151 | date of balance sheet | 資產負債表日期，平衡表日期 |
| 56871152 | date of certification | 證明日期 |
| 56871153 | date of value | 起算利息日期 |
| 56871154 | dated earned surplus | 注期公積 |
| 56871155 | day book | 日記帳 |
| 56871156 | day of grace | 寬限日 |
| 56871157 | days' sales on the book，average collection period | 平均收帳期 |
| 56871158 | de facto corporation，corporation de facto | 未立案公司 |
| 56871159 | de jure corporation | 立案公司 |
| 56871160 | dead assets | 無用資產 |
| 56871161 | dead stock，obsolete stock | 陳廢存貨 |
| 56871162 | deal | 買賣合約 |
| 56871163 | dealer (in securities) | 證券商 |
| 56871164 | Dean schedule (insurance)，analytic schedule | 狄恩表(保險)，火險風險表 |
| 56871165 | death benefit | 死亡卹金 |
| 56871166 | debenture (bond) | 信用債券 |
| 56871167 | debenture capital | 債券資本 |
| 56871168 | debenture stock | 債券(英) |
| 56871169 | debit | 借方，借項，借記 |
| 56871170 | debit balance | 借方餘額，借餘 |
| 56871171 | debit items | 借項 |
| 56871172 | debit memo | 借項通知單，借項憑單 |
| 56871173 | debit side | 借方 |
| 56871174 | debt | 債務 |
| 56871175 | debt discount | 債務折扣 |
| 56871176 | debt limit | 債務限額 |
| 56871177 | debt margin | 債務邊際 |
| 56871178 | debt service | 債務費 |
| 56871179 | debt service fund requirments | 債務基金應提數 |
| 56871180 | debt service fund，sinking fund | 債務基金，償債基金 |
| 56871181 | debt service requirment | 債務應付數 |
| 56871182 | debt-paying ability | 償債能力 |
| 56871183 | debtor | 債務人 |
| 56871184 | debtors ledger | 債務人分戶帳 |
| 56871185 | decimal system | 十進數字法 |
| 56871186 | decimal time-reporting method | 十進計時法 |
| 56871187 | decisionmaking accounting | 決策會計 |
| 56871188 | declared capital，stated capital | 設定資本 |
| 56871189 | declared dividend | 已公靠股利 |
| 56871190 | declared value | 設定價值 |
| 56871191 | decline in economic usefulness | 經濟效用減低 |
| 56871192 | decreasing cost | 遞減成本 |
| 56871193 | decrement | 貶值 |
| 56871194 | deductible loss | 可減損失 |