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 | |
|---|---|---|
| 56871195 | deduction | 演繹，減項 |
| 56871196 | deduction from gross income | 總收益的減項 |
| 56871197 | deduction from income | 收益的減項 |
| 56871198 | deduction from net income | 淨收益的減項 |
| 56871199 | deed of trust | 信託契樣 |
| 56871200 | defalcation | 侵佔，挪用 |
| 56871201 | default | 違約 |
| 56871202 | defaulted bonds | 違約債券 |
| 56871203 | defective works | 瑕疵工作 |
| 56871204 | deferral，deferment | 遞延項目 |
| 56871205 | deferred assets | 遞延資產 |
| 56871206 | deferred charges [debits] | [遞延借項] |
| 56871207 | deferred credits | 遞延貸項 |
| 56871208 | deferred dividend | 遞延股利 |
| 56871209 | deferred expense | 遞延費用 |
| 56871210 | deferred income | 遞延收益 |
| 56871211 | deferred liability | 遞延負債 |
| 56871212 | deferred life annuity | 遞延生命年金 |
| 56871213 | deferred maintenance | 遞延維持費 |
| 56871214 | deferred overhead charges | 遞延間接費 |
| 56871215 | deferred repairs | 遞延修理費 |
| 56871216 | deferred revenue | 遞延收入 |
| 56871217 | deferred serial bond | 遞延分期償付債券 |
| 56871218 | deferred shares，deferred stock | 遞延股份 |
| 56871219 | deferred special assessments | 遞延特賦 |
| 56871220 | deferred unapplied expense | 遞延未分配費用 |
| 56871221 | deferred-payment sale | 遞延付款銷售，遞延付款銷貨 |
| 56871222 | deficiency | 虧絀，短欠 |
| 56871223 | deficiency account，deficiency statement | 虧絀帳，虧絀表 |
| 56871224 | deficit | 虧絀 |
| 56871225 | deficit account | 虧絀帳戶 |
| 56871226 | del credere | 擔保還款 |
| 56871227 | del credere agent | 保付貨價代理人 |
| 56871228 | delegation of authority | 授權 |
| 56871229 | delinquent acounts | 過期客帳 |
| 56871230 | delinquent instalment | 拖欠分期款項 |
| 56871231 | delinquent special assessment | 過期特賦 |
| 56871232 | delinquent taxes | 過期賦稅 |
| 56871233 | delivered price | 交貨價格 |
| 56871234 | delivery | 交貨，交割 |
| 56871235 | delivery equipment | 運送設備 |
| 56871236 | delivery expense | 運送費用 |
| 56871237 | demand | 需求，即期 |
| 56871238 | demand deposit | 活期存款 |
| 56871239 | demand draft，demand bil | 即期匯票，票匯 |
| 56871240 | demand notes | 即期票據 |
| 56871241 | demurrage | 裝卸延誤費 |
| 56871242 | department hour method | 分部時間法 |
| 56871243 | departmental account | 分部帳戶 |
| 56871244 | departmental accounting | 分部會計 |