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Diccionario Inglés - Español de Términos Contables

D

Daily balance

Date

Date of bankruptcy

Date of maturity

Date of record

Dating

Day loan

Day-to-day money

Daybook

Days of grace

Days to sell inventory

Days’ sight

Dead account

Dead assets

Deadline

Deal

Dealer

Dealership

Death benefits

Death tax

Debenture

Debenture capital

Debit

Debit balance

Debit balance

Debit entry

Debit memorandum

Debit note

Debt

Debt due

Debt financing

Debt instrument

Debt interest

Debt limit

Debt ratio

Debt refunding

Debt restructuring

Debt retirement

Debt security

Debt service

Debt servicing cost

Debt-equity ratio

Debt-to-net worth ratio

Debtor

Debtors’ account

Decentralization

Declaration date

Declared dividend

Declared reserves

Deductible

Deductions

Defalcation

Default

Default premium

Default risk

Defeasance

Defensive interval ratio

Defensive securities

Defer

Deferral of taxes

Deferred annuity

Deferred charges

Deferred charges

Deferred cost

Deferred cost

Deferred credit

Deferred dividend

Deferred dividends

Deferred expenses

Deferred income tax

Deferred liabilities

Deferred liability

Deferred payment

Deferred tax

Deferred tax account

Deficiency letter

Deficit

Deflation

Delayed delivery

Delinquency

Delinquency charge

Delinquency debtors

Delinquent

Delinquent taxpayer

Deliquency charges

Delisted stocks

Delivery

Delivery date

Delivery versus payment

Demand

Demand and supply

Demand bill

Demand deposit

Demand draft

Demand loan

Depletable resources

Depletion

Deposit

Deposit box

Deposit rate

Deposit slip

Depositary company

Depositor

Deposits in transit

Depreciable asset

Depreciable cost

Depreciable life

Depreciated cost

Depreciated currency

Depreciation

Derivative instrument

Detailed audit

Devaluation

Devalued currency

Differential

Differential cost

Direct charges

Direct cost

Direct cost

Direct costing

Direct financing

Direct labor

Direct material

Direct selling

Direct tax

Direct tax

Direct write-off method

Directors’ fees

Directors’ report

Dirty float

Disbursement

Disbursement account

Discharge

Disclosures

Discount

Discount account

Discount amount

Discount bond

Discount loss

Discount rate

Discount sale

Discounted cash flow (DCF) techniques

Discounted value

Discovery value accounting

Discretionary costs

Dishonored acceptance

Dishonored bill

Dishonored check

Disinflation

Disintermediation

Disinvestment

Disposable income

Disposal date

Disposals

Dissolution

Distress price

Distress sale

Diversifiable risk

Diversification of risks

Diversified company

Diversified investments

Divestiture

Dividend

Dividend adjustment

Dividend audit

Dividend decision

Dividend exclusion

Dividend off

Dividend on

Dividend paying agent

Dividend payment date

Dividend payout ratio

Dividend per share

Dividend reinvestment plan

Dividend share

Dividend yield

Dividend-bearing coupon

Dividends

Dividends in arrears

Dividends payable

Documentary credit

Documentary draft

Documentary draft

Documents against payment

Domestic corporation

Domestic market

Domestic return

Dormant account

Dormant company

Double creditor

Double declining method

Double entry

Double exempt fund

Double taxation

Doubtful debts

Doubtful debts

Down payment

Draft

Drawback

Drawee

Drawer

Due and payable

Due date

Due date

Due diligence

Due on demand

Dummy

Durable goods

Duty

Dwelling loan