credit analysis 信用分析
credit and loan 信贷
credit bank 信贷银行
credit capacity 信贷能力
credit capital 信贷资金
credit card 信用卡
credit crisis 信贷危机
credit rating 信用评级
credit risk 信贷风险
credit standing 商业信誉
credit union 信用社
rural credit cooperatives 农村信用社
urban credit cooperatives 城市信用社
Creditor 债权人
creditor bank 债权银行
creditor country 债权国
creditor of bankruptcy 破产债权人
creditor’s equity 债权人权益
creditor’s meeting 债权人大会
secured creditors’ mittee 有抵押债权人委员会
unsecured creditors’ mittee 无抵押债权人委员会
Crisis 危机
crisis export 转嫁危机
crisis of confidence 信任危机
Cumulative 累积的
cumulative balance 累积余额
cumulative preference share 累积优先股份
Currency 货币
currency crisis 货币危机
currency devaluation 货币贬值
currency revaluation 货币增值
Current 通用的，流动的
current assets 流动资产
current account balance sheet 流动资产负债表
current account deposits 活期帐户存款
current asset losses in suspense 待处理流动资产损失
current debt ratio 流动负债比率
current fund employed per 100 Yuan of
sales revenue 每百元销售收入占用流动资金
current fund employment rate 流动资金占有率
current fund loan 流动资金借款
current fund turnover days 流动资金周转天数
current intangibles 无形流动资产
current liability 流动负债
current maturity of long term debt 本年内到期的长期负债
current…noncurrent method 对国外业务按现行汇率折合算法
current ratio 流动比率
current surplus 本期盈余
current tangible assets 有形流动资产
current term net loss 本期净损失
current term net profit or loss 本期净损益
Customer 客户，顾客
Customs 海关
customs duty 关税
Cut 削减
cut the price 减价，削价
Cycle 周期
cycle of money 货币周转
product life cycle（PLC） 产品寿命周期
D
Date 日期
date of acquisition 购置日期，收购日期
date of issue 发行日期
Deadline 最后期限
Deal 交易
deal negotiation 交易谈判
forward deal 期货交易
Dealer 经纪人，零售商
Dealing 交易，买卖
Debenture 信用债券，海关退税
Debit 借方
debit and credit 借方和贷方
debit balance 借方结余
Debt 债务，负债
book debt 帐面负债
debt burden 债务负担
debt capacity 借债能力
debt capital market 债务资本市场
debt conversion 发新债换旧债
debt due 负债到期
debt equity rario 负债产权比率
debt…equity swap 负债权益交换
debt financing 举债筹资
debt instrument 债务证券
debt paying ability 偿债能力
debt provable in bankruptcy 可证明的破产债务
debt security 债务证券
debt service fund 偿债基金
debt service rate 外债偿还比例
debt servicing capacity 外债偿还能力
debt to equity 债务转换
Debtee 债权人
Debtor 债务人
Decentralization 分散经营，分散管理
Decentralized 分散管理的
Decision 决策，决定
decision…making 决策
decision model 决策模型
decision support system 决策支持系统
Declaration 公告，宣告，申报
declaration of bankruptcy 破产宣告
Deepening reform 深化改革
with the deepening of economic reforms 随着经济改革的深入
Default 违约，拖欠
default clause 违约条款
default in the payment 拖欠付款
default interest 过期罚金
default of obligation 不履行债务
default of payment 不履行付款义务
default on payment 不偿还贷款
Defence 国防，辩护，答辩
defence budget 国防预算
defence industries 国防工业
Defer 延期
Deferred 延期的
deferred account 递延帐户
deferred assets 递延资产
deferred payment 延期付款
Deficit 赤字，亏损，逆差
deficit account 赤字帐户
deficit balance 赤字差额
deficit budget 赤字预算
deficit finance 赤字财政
deficit spending 赤字支出，透支
deficit statement 亏损表
Definition 定义，明确
property rights definition 产权界定
Deflation 紧缩
deflation policy 紧缩政策
Defunct pany 已停业公司
Degree 程度，度
degree of accuracy 精确度
degree of dependence on inport 进口依赖程度
degree of monopoly 垄断程度
Degressive 递减的
degressive depreciation 递减折旧
degressive tax rate 累退税率
Deindustrialization 非工业化
Delay 拖延，延期
Delayed 过期的，拖延的，延期的
Delegation 代表团
delegation of authority 官方代表团
delegation of trade 贸易代表团
Deliver 交货，寄信
Delivered 已交货，已支付的
Delivery 交货，交付
Demand 需求，要求
demand analysis 需求分析
demand deposit 活期存款
demand forecast 需求预测
demand loan 活期放款
demand note 即期票据，交费通知
demand over supply 供不应求
demand…pull inflation 由需求引起的通货膨胀
pent…up demand 被抑制的需求
Demographic 人口统计的
demographic analysis 人口分析
demographic census 人口调查
demographic situation 人口状况
Denationalization 非国有化
denationalization process 非国有化过程
Department 部门，司，局
department accounting 部门会计
department in charge 主管部门
Depletion 折耗，损耗
depletion assets 折耗资产
Deposit 存款，抵押，保证金
deposit in current account 往来存款
deposit in foreign currency 外币存款
Depreciable 应计折旧的
depreciable assets 应计折旧资产
depreciable life 折旧年限
depreciable property 应计折旧财产
Depreciated 折旧后的
Depreciation 折旧
accumulated depreciation 累计折旧
decreasing depreciation 递减折旧
depreciation account 折旧帐户
depreciation allowance 折旧费
depreciation allowed 可提折旧额
depreciation and depletion 折旧与报废
depreciation base 折旧基数
depreciation by posite life method 平均年限折旧法
depreciation by posite life method 综合年限法折旧
depreciation by declining balance method 余额递减法折旧
depreciation by percentage of original cost 原始成本定率折旧
depreciation by production method 产量折旧法
depreciation by replacement method 重置成本法折旧
depreciation by straight…line method 直线法折旧
depreciation by working hours method 工作时间法折旧
depreciation expenses 折旧费
depreciation of major repair 大修折旧
depreciation on fixed assets 固定资产折旧
depreciation…annuity method 年金折旧法
depreciation…appraisal method 估价折旧法
depreciation…arbitrary method 任意折旧法
Depression 不景气，萧条
Designated 指定的
designated bank 指定银行
designated currency 指定货币
designated deposit 指定存款
Detail 细节
Detailed 详细的，明细的
detailed statement of accounts 帐户明细表
detailed rule 细则
Devaluation 贬值
Developed 发达的
developed country 发达国家
developed market economy 发达市场经济
least developed country 最不发达国家
Developing 发展中的
developing countries 发展中国家
developing market economy 发展中市场经济
Development 开发，发展
development bank 开发银行
development fund 发展基金
Difference 差，差额，差别
difference account 差额计算帐户
difference in exchange rate 汇率差额
difference in price 价差
Diminishing 递减，减少
diminishing balance method of depreciation 余额递减折旧方法
diminishing cost 递减成本
diminishing returns 递减回报
Direct 直接
direct charge…off method 直接冲销法
direct cost 直接成本
direct costing 直接成本计算
direct dealing 直接交易
direct expenses 直接费用
direct financing lease 直接筹资租赁
direct investment 直接投资
direct liability 直接负债
direct marketing 直接销售
direct overhead 直接制造费用
direct sales 直销
Director 董事，理事，主任
director board 董事会
Discharge 解除，免除，兑现完成
discharge liability 解除债务
discharge of a debt 免除债务
discharge of contract 合同解除
Disclosure 披露，揭露，企业决算公开
disclosure requirements 资料公开的要求
disclosure system 披露制度
Discount 贴现，折扣，减价
debt discount 债务贴现
discount bank 贴现银行
discount bond 按面值折价发行的债券
discount cash flow 现金收支折现法
discount factors 贴现系数表
discount for cash 贴现
discount interest 贴现利息
discount liability 折价债务
discount loan 贴现贷款
discount market 贴现市场
discount method 折扣方法
discount of bill 票据贴现
discount on share 股票折价
discount on stock 股本折价
discount rate 贴现率，折扣率
discount securities 折扣证券
Discounted 已贴现的，已折扣的
discounted cash flow technique 现金流量折现法
discounted present value 贴现后的现值
Disposal 处理
disposal costs 清理成本
disposal of fixed assets 固定资产变卖
Distributable 可供分配的
distributable earnings 可分配收益
Distribute 分销，分配
distribute dividends 派息，分红
Distributed 已分配的，已分摊的
distributed cost 已分摊成本
distributed profit 已分配利润
Distribution 分布，分配，销售
distribution according to labour 按劳分配
distribution according to needs 按需分配
distribution cost analysis 经销成本分析
distribution of ine 收入分配
distribution of net profit 净利润分配
distribution of property 财产分配
poisson distribution 泊松分布
Distributor 批发商，经销商
District 地方，地区
district court 地方法院
Diversification 多元化，多种经营
Diversified 多种经营的
diversified business 多样化经营
diversified mon stock fund 分散普遍股基金
diversified pany 多种经营公司
diversified economy 多种经济
Dividend 股息，股利
dividend accumulation 累计红利
dividend distribution 股息分配
dividend from capital 资本股利
dividend growth model 红利增长模式
dividend payable 应付股息
dividend payout ratio 股息分配率，红利支付比率
dividend policy 分红政策
dividend preference 优先股利
dividend rate 股息率
dividend tax 股息税
dividend yields 红利回报率
stock dividend 配股
Division 部门，分公司，划分，分配
division management 部门管理
division of labour 分工
Domestic 国内的
domestic affairs 内政
domestic bond 国内债券
domestic price 国内价格
domestic trade 国内贸易
Dominating enterprise 占优势企业
Donated 捐赠的
donated assets 捐赠资产
donated capital 捐赠资本
donated fund 捐赠基金
donated property 捐赠财产
donated stock 捐赠股份
Donation 捐款，捐赠
Double 两位的，加倍的，复式
double…check 复查核对
double…digit inflation 两位数字通货膨胀
double entry 复式计帐
double taxation 双重征税
Dow Jones Index 道琼斯指数
Dow Jones Industrial Average 道琼斯工业平均数
Down payment 定金
Drain 流失
drain of capital 资金外流
drain of state owned property 国有资产流失
stem drain of state assets 防止（堵塞）国有资产流失
to prevent the drain of state owned property 防止国有资产流失
Dual 双重，二元
dual market price 双重市场价格
dual recognition 双重承认
dual taxation 双重纳税
Due diligence 应有的关注
Dumping 倾销
dumoing code 反倾销法案
dumoing duty 倾销税
dumping export 倾销出口
dumping price 倾销价格
Duration 期限
Duty 关税
countervailing duty 分倾销性关税
duty drawback 关税退税
duty free 免税
E
Earning 收益，收入，工资
accumulated earnings 积累收益
annual earnings 年收益
earning assets 盈利资产
earning capacity 盈