中大網(wǎng)校注冊(cè)會(huì)計(jì)師考試幫您備戰(zhàn)2013年注冊(cè)會(huì)計(jì)師考試，結(jié)合2013年注冊(cè)會(huì)計(jì)師考試大綱，特編輯整理了注冊(cè)會(huì)計(jì)師考試科目《財(cái)務(wù)成本管理》英語(yǔ)詞匯匯總，希望對(duì)您參加本次考試有所幫助!

 distress for rent扣押財(cái)物充抵租金

distress warrant財(cái)產(chǎn)扣押令

distributable income可分配收益

distributable profit可供派發(fā)利潤(rùn)

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(jì)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(rèn)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(guó)內(nèi)需求

domestic demand deflator本地內(nèi)部需求平減物價(jià)指數(shù)

domestic expenses家庭開支

domestic export本地產(chǎn)品出口；國(guó)內(nèi)出口

domestic lending本地貸款；在本港使用的貸款

domestic liabilities本地負(fù)債

domestic money supply本地貨幣供應(yīng)量；國(guó)內(nèi)貨幣供應(yīng)

domestic property price index住宅物業(yè)價(jià)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(cè)地；本籍

donation捐款；捐獻(xiàn)；捐贈(zèng)

donee受贈(zèng)人

donor捐贈(zèng)人

door-to-door canvassing for sale逐戶兜售

dormant account不活動(dòng)帳戶；不活躍帳戶

dormant assets未用資產(chǎn)；閑置資產(chǎn)

dormant company不活動(dòng)公司；已停止業(yè)務(wù)的公司

dormant partner不活躍合夥人；隱名合夥人

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(zhǎng)

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(jià)格指數(shù)

Dow Jones Index杜瓊斯指數(shù)；道瓊斯股票價(jià)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(jià)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(xiǎn)

downside trend跌勢(shì)

downswing下降趨勢(shì)；衰退時(shí)期

downturn市況逆轉(zhuǎn)；市況回落

downward adjustment向下調(diào)整

downward movement走勢(shì)偏軟

downward trend下跌趨勢(shì)；向下趨勢(shì)

draconian revenue measure嚴(yán)厲的徵稅措施

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提款帳戶

Dresdner Bank AG捷能銀行

drop下跌；回落

DTB Deutsche Terminborse德國(guó)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(xiàng)；應(yīng)付費(fèi)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(xiàng)

duty assessed on a specific basis按量評(píng)估的稅項(xiàng)

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

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