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development value 进步价值
deviation 偏差
devisee 土地遗赠继承人；受遗赠人
devolve 转予；转承
Dharmala International Finance Limited 大马国际财务公司
difference 差额
difference account 盈亏公告书；差额帐
differential 差价；息差；差距
differential pricing system 差额收费方法；差别等级计价法
diminishing assets 递耗资产
diminishing balance method 余额递减法
diminishing return 报酬递减；收益递减
diminution 降低；缩减
direct business 直接业务；直接交易；直接买卖
direct cosplayt 直接本钱
direct debit authorization 直接付款授权书
direct debit daily settlement system 每天直接付款的结算规范
direct insurance 直接保险
direct insurer 直接保险人
Direct Investment Division 直接投资处〔香港金融管理局〕
direct placement 直接配售
direct remuneration 直接报酬
direct tax 直接税
direct taxation rate 直接税税率
direct trading 直接交易；直接买卖
direct underwriting 直接承保
director 董事；理事
Director of Accounting Services 库务署署长
Director of Audit 审计署署长
director's fee 董事袍金
director's interest 董事权益
director's remuneration 董事酬金
Disability Allowance Scheme 伤残津贴计划
disabled dependant allowance 伤残受养人免税额
Disaster Relief Fund 赈灾基金
Disaster Relief Fund Advisory Committee 赈灾基金咨询委员会
disbur百度竞价推广ent 垫付成本；付款项目；支款
discharge 破产解除；清偿〔债务〕
discharge of a debt 解除债务；清偿债项
discharge order 注销令
Disciplinary Appeals Committee 纪律上诉委员会〔香
港联合交易平台公司〕
Disciplinary Committee
Limited
纪律委员会〔香港期货交易平台公司；香港联合交易平台公司〕
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Disciplinary Committee of the Hong Kong Society of Accountants
香港会计师公会纪律委员会
disclaimed property 遭卸弃的财产
disclaimer 卸弃；卸弃书
disclaimer of lease 租契的抛弃；租契卸弃书
disclaimer of property 舍弃财产
discloseable transaction 须予披露的买卖
disclosure 披露；公开；披露事情；资料披露
disclosure of interest 披露权益
disclosure of ownership of shares 披露股权资料；公开股权资料
disclosure package 资料披露策略
disclosure requirement 公开资料规定
discontinuance of business 停业
discount 贴现；打折；贴水
discount accreted 折价增值
discount amount 打折数额
discount house 贴现行；贴现公司
discount price 打折价格
discount rate 贴现率；打折率
discount securities 贴现证券
discount window 贴现窗
discounted bill 已贴现票据
discounter 贴现行
discretionary account 全权代客投资户口；全权委托户口；全权代客交易账户
discretionary grant 酌情补助金
discretionary interest 酌情权益
discretionary subvention 酌情资助金
discretionary trust 全权信托
disequilibrium 不均衡状况
dishonour a cheque 退票
dishonoured bill 不兑现汇票
dishonoured cheque 空头支票
disintermediation 非中介化；降低居中筹资功能
disponer 财产处置人；分产人
disposable income 可动用收入；可支配的收入；税后收入
disposal 处置；脱手
disposal price 卖价
dispose of 供应；变卖
disposition 产权处置
disposition in favour of relatives
为使亲属受惠而作出的产权处置
disputed liabilities 存在争议负债
disqualification of director 取消董事资格
disqualification order 取消资格令
disregarded income 计算入息豁免额
dissolution 解散
