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D.A.H. Private Bank Limited 安新私人银行有限公司 Dah Sing Bank Limited 大新银行有限公司 Dah Sing Finance Limited 大新财务有限公司 Dai-Ichi Kangyo Bank Limited 第一劝业银行 daily expenditure1 record book 每日开支记录册 Daily Quotations2 for Stock Market 《股票市场日报表》 Daily Quotations for Stock Options 《股票期权日报表》 daily stock price 每日股价 daily turnover 每日成交额 Daishi Bank, Ltd. 第四银行 Daiwa Bank, Limited 株式会社大和银行 Daiwa Overseas Finance Limited 大和海外财务有限公司 damages 损害赔偿 Danish Krone [DKK] 丹麦克郎 Dao Heng Bank Limited 道亨银行有限公司 Dao Heng Finance Limited 道亨财务有限公司 date of listing 上市日期 date of maturity 到期日 date of payment 付款日期；缴付日期 date of transfer 转让当日；转让日期 date of value 起息日期 dated securities 定期证券 day end liquidity 日终流动资金 day margin 当日保证金；即市按金 day order 当日订单；即日指示 day trade 当日平仓买卖 day trade transaction 即日平仓交易；当日交易；"即日鲜" de facto control 实际控制权 de minimis exemption 低额豁免 deal 买卖；交易 dealer 交易商；证券商；出市代表；出市员 Dealer's Deposits Fund 交易商按金基金 dealer's representative 交易商代表 dealing3 交易；买卖 dealing day 交易日 dealing director 交易董事；证券商董事 dealing in gold options 黄金期权买卖 dealing in securities 证券交易；证券买卖 dealing partnership 交易合伙商行；交易合伙 dealing room "盘房" death duties and costs 死亡税及费用 debenture4 债权证；债券；信用债券 debenture holder 债权证持有人 debenture stock 债权股证 debenture trust deed 债权证信托契约 debit5 借项；借方；记入借方的款项 debit advice 借项通知书 debit balance 借方结余 debit item 借项 debit side 借方 debt 债项；债权 debt certificate 债务证明书 debt collection agency 收数公司 debt due 所欠债项 debt financing 债务融资；举债筹资 debt instrument 债务票据 debt market 债务市场 debt on a recognizance 签保所致的债项 debt paper 债务票据 debt payable6 at a future time 将来到期偿付的债项 debt reorganization 债务重整 debt repayment 偿债；偿还借款；偿还债务 debt securities 债务证券 debt securities market 债务证券市场 debtor7 债务人 debtor firm 债务人商号 debtor's interest 债务人权益 debtor's share 债务人拥有额 debt-to-equity ratio 债务与资本比率；负债与权益比率 deceased debtor 已故债务人 deceased partner 已故合伙人 deceased taxpayer 已故纳税人 decelerated growth 增长放缓 decelerating trend 放缓趋势 declaration 声明书；公布；申报；报单 declaration of bankruptcy 宣布破产 declaration of dividend 宣布分派股息 declaration of inability to pay debts 无能力偿付债项声明书 declaration of insolvency 无力偿还债务声明 declaration of solvency 有偿债能力声明 declaration of trust 信托声明；信托声明书 Declaration on Cooperation and Supervision9 Covering International Futures10 Markets 《关于国际期货市场的合作和监管的联合声明》 Declarations of Cooperation on Investment Management Persons 投资管理合作声明 declared return 已公布收益 decline 下跌；衰退 decontrol 解除管制 deduct 扣除 deductible 可扣除；免赔额〔保险〕 deduction11 扣除；扣减；扣除额；扣除项目 deduction for expenses of self-education 个人进修开支扣除额 deed 契据；契约 deed of guarantee 担保契约；保证契据 deed of indemnity 赔偿契据；还款保证书 deed of settlement 授产契；组织安排契据 deed of surrender 放弃契据 defalcation 亏空公款；侵吞公款 defamation 诽谤 default 拖欠；违约；失责行为 default in payment 拖欠付款 default procedure 失责处理程序 default proceeding 失责处理程序 default rule 失责处理规则 defaulter 拖欠税款人；失责人；违约者 defaulting broker 失责经纪 defective12 title 所有权欠妥 deferral 递延项目 deferred13 annuity 延期年金 deferred expenses 递延费用 deferred income 递延收入 deferred life annuity 延期人寿年金 deferred pay 延付薪酬 deferred payment 递延付款 deferred share 延迟派息股；递延付息股份 deficiency 不敷；不足之数；短缺 deficiency grant 不敷补助金 deficiency subvented organization 接受不敷补助金的机构 deficit14 赤字；逆差；亏损；亏欠额 deficit financing 赤字财政；赤字筹资 deficit on capital account 非经常帐赤字 deflated15 by… 以……平减 deflation 通货紧缩 deflationary force 通货紧缩力量 deflator 平减物价指数 defraud 诈骗 defrauded16 investor 被诈骗的投资者 defray 支付；扣除 defunct17 company 已倒闭公司 del credere agent 保付货款代理人；担保付款代理人 delegate 转授 delegate trust 转委信托 delinquency rate 拖欠率；过期还款比率 delinquent18 account 怠帐；逾期未收帐款 delisting 除牌；取消上市资格；取消挂牌资格 delivered price 交货价 delivery 交收；交割〔证券〕；交付 delivery failure 交收失误 delivery month 交收月份 delivery note 交货单；付货通知书 delivery order 提货单；交割单 Delta19 Asia Credit Limited 汇业信贷有限公司 demand deposit 活期存款 demand draft [D/D] 即期汇票 demand draft rate 即期汇票汇率 Demand for Provisional Salaries Tax 暂缴薪俸税通知书 Demand for Rates 征收差饷通知书 Demand for Tax 缴税通知书 demand inflation 需求引起的通货膨胀；需求通胀 demand loan 活期放款 demand loan secured 活期质押放款；活期担保放款 demand loan unsecured 活期信用放款 demand note 即期票据；缴税通知书；缴款通知书 dematerialization of share certificate 股票非实物化 demonetization 停止通用；非货币化 demonetized currency note 停止通用纸币 Den8 Norske Creditbank 挪威信贷银行 denomination 面额；面值 departmental capital equipment 部门资本设备 departmental estimates submission 部门呈报预算 departmental expenses 部门开支 Departmental Interpretation20 and Practice Notes [Inland Revenue Department] 《税务局释义及执行指引》 departmental special expenditure 部门特别开支 dependant 受养人 dependent grandparent allowance 供养祖父母或外祖父母免税额 dependent parent allowance 供养父母免税额 dependent sibling21 allowance 供养兄弟姊妹免税额 deposit 存款；定金；保证金；暂收款项 deposit account 存款帐户 deposit at call 通知存款；活期存款 deposit back arrangement 回存安排 deposit charges 存款收费 deposit in lieu of bond 以缴存的款项代替担保契据 deposit insurance scheme 存款保险计划 deposit of securities as security for a loan 存放证券作为贷款抵押 deposit protection scheme 存款保障计划 deposit rate 存款利率 deposit size threshold 最低存款额 deposit taker 接受存款人 depositor 存款人；存户 depository 保管人；受托人；存管处 depository company 存放公司 depository receipt 寄存单据；保管收据；预托证券 depository share 保管股份 depository system 存管制度；存放制度 Deposit-taking Companies Advisory22 Committee 接受存款公司咨询委员会 Deposit-taking Companies Association [DTCA] 接受存款公司公会 deposit-taking company 接受存款公司 deposit-taking licence 接受存款牌照 depreciation23 折旧；贬值 depreciation charge 折旧费 depreciation of the exchange value of the Hong Kong dollar 港元汇值下降 depreciation reserve 折旧储备；折旧准备 deregistration 取消登记 deregulation 撤销管制；放宽管制 derivative24 衍生工具 derivative product 衍生产品 derivative warrant 衍生认股权证 derivatives25 market 衍生工具市场 designated securities 指定证券 designated trade 指定行业 determinable interest 可终结的权益 Determination of Commissioner26 of Inland Revenue 税务局局长的决定书 determination of cost 成本厘定 determination of net profit 确定纯利 Deutsche Bank AG 德国银行 Deutsche Mark [DEM] 德国马克 devaluation 贬值；货币贬值 Development Bank of Singapore Ltd. 新加坡发展银行 development control 发展管理；发展管制 Development Division [Companies Registry] 拓展部〔公司注册处〕 development fund 发展基金；开发基金 development intensity 发展密度 Development Loan Fund 发展贷款基金 development package 发展方案 development parameter 发展参数；发展规范 development potential 发展潜力 development statement 发展纲领 development value 发展价值 deviation 偏差 devisee 土地遗赠继承人；受遗赠人 devolve 转予；转承 Dharmala International Finance Limited 大马国际财务有限公司 difference 差额 difference account 盈亏通知书；差额帐 differential 差价；息差；差距 differential pricing system 差额收费办法；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 减少；缩减 direct business 直接业务；直接买卖；直接交易 direct cost 直接成本 direct debit authorization 直接付款授权书 direct debit daily settlement system 每日直接付款的结算制度 direct insurance 直接保险 direct insurer 直接保险人 Direct Investment Division [Hong Kong Monetary Authority] 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 直接买卖；直接交易 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 disbursement 垫付费用；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 [Stock Exchange of Hong Kong Limited] 纪律上诉委员会〔香港联合交易所有限公司〕 Disciplinary Committee [Hong Kong Futures Exchange Limited, Stock Exchange of Hong Kong Limited] 纪律委员会〔香港期货交易所有限公司；香港联合交易所有限公司〕 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 租契的舍弃；租契卸弃书 disclaimer of property 放弃财产 discloseable transaction 须予披露的交易 disclosure 披露；公开；披露事项；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 资料披露方案 disclosure requirement 公开资料规定 discontinuance of business 停业 discount 贴现；折扣；贴水 discount accreted 折价增值 discount amount 折扣数额 discount house 贴现行；贴现公司 discount price 折扣价格 discount rate 贴现率；折扣率 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；全权代客买卖帐户 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 不均衡状态 dishonour a cheque 退票 dishonoured bill 不兑现汇票 dishonoured cheque 空头支票 disintermediation 非中介化；减少居中融资功能 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 出售；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 有争议负债 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 dissolution of partnership 拆伙；合伙解散 distinct account 独立帐目 distrain 为抵债而扣押财物；扣货追债；查封 distress 扣押财物；扣押；查封 distress for rent 扣押财物充抵租金 distress warrant 财产扣押令 distributable income 可分配收益 distributable profit 可供派发利润 distributed assets 经分派资产 distribution 分配；配销 distribution company 分销公司 distribution of resources 资源分配 distribution policy 分配政策；派息政策 distributive channel 销售途径 distributive trade 分销业 distributor 分销商；发行人 diversifying economy 多元化的经济体系 dividend 股息；红利；摊还债款 dividend cover 盈利股息比率；股利保证倍数 dividend forfeited 未认领股息注销 dividend programme 摊还债款程序 dividend warrant 股息证；股息单 dividend withholding tax 股息预扣税 dividend yield 股息率；股息收益率 divisible revenue 可予分配的收益 DKB Asia Limited 第一劝银亚洲有限公司 document 文件；单据 document against acceptance [D/A] 承兑交单 document against payment [D/P] 付款交单 Document Index 公司文件索引 document of title 业权文件；所有权文件 documentary acceptance bill 跟单承兑汇票 documentary bill 跟单汇票 documentary credit 跟单信用证 documentary payment bill 现付押汇票；凭单付款汇票；付款跟单汇票 dollar area 美元区 domestic concern 本身的业务 domestic credit expansion [DCE] 本地信贷膨胀 domestic demand 本地内部需求；国内需求 domestic demand deflator 本地内部需求平减物价指数 domestic expenses 家庭开支 domestic export 本地产品出口；国内出口 domestic lending 本地贷款；在本港使用的贷款 domestic liabilities 本地负债 domestic money supply 本地货币供应量；国内货币供应 domestic property price index 住宅物业价格指数 domestic rental index 住宅楼宇租金指数 domestically generated inflation 内部产生的通货膨胀；内致通胀 domicile 注册地；本籍 donation 捐款；捐献；捐赠 donee 受赠人 donor 捐赠人 door-to-door canvassing for sale 逐户兜售 dormant account 不活动帐户；不活跃帐户 dormant assets 未用资产；闲置资产 dormant company 不活动公司；已停止业务的公司 dormant partner 不活跃合伙人；隐名合伙人 double entry system 复式簿记制度 double taxation 双重课税 double taxation arrangement 双重课税安排 double taxation relief arrangement 宽免双重课税安排 double-digit growth 两位数字的增长 double-digit level 两位数字的水平 doubtful debt 呆帐；呆债；可疑债务 doubtful loan 可疑贷款；难以收回的贷款 Dow Jones Average 杜琼斯平均指数；道琼斯股票平均价格指数 Dow Jones Index 杜琼斯指数；道琼斯股票价格指数 Dow Jones Industrial Average 杜琼斯工业平均指数；道琼斯工业股票平均价格指数 down limit 跌停板 down market 跌市 down payment 首期付款 down reversal 回跌 downside risk 下跌风险 downside trend 跌势 downswing 下降趋势；衰退时期 downturn 市况逆转；市况回落 downward adjustment 向下调整 downward movement 走势偏软 downward trend 下跌趋势；向下趋势 draconian revenue measure 严厉的征税措施 draft 汇票 draft estimates 预算草案 draft estimates of expenditure 开支预算草案 draft estimates of revenue 收入预算草案 dragon bond 小龙债券 drawback 退税；退款 drawdown period 贷款支用期；提款期 drawee 受票人；汇票付款人 drawee bank 受票银行；付款银行 drawer 出票人；发票人 drawing account 提款帐户 Dresdner Bank AG 捷能银行 drop 下跌；回落 DTB Deutsche Terminborse 德国期权及期货交易所 dual listing 双重上市；双重挂牌 due date for payment 应付款的日期；付款到期日 due day 到期日；缴税日期 dues 应付款项；应付费用；应付税款 dull trading 交投呆滞 dumping 倾销；拋售 duplication of supervision 双重监管 Dutch Guilder [NLG] 荷兰盾 dutiable agricultural and industrial products 应课税的工农业产品 dutiable commodities control system 应课税品管制系统 dutiable commodities permit 应课税品许可证 dutiable commodity 应课税品 dutiable estate 应缴税的遗产 duty 税；关税；应课税品税项 duty assessed on a specific basis 按量评估的税项 duty differential 税率差距 duty free 免税 duty in arrears 欠税 duty on alcohol 酒精税 duty on hydrocarbon oil 燃油税 duty on liquor 酒税 duty on petrol 汽油税 duty on tobacco 烟草税 duty paid 已缴纳税款；关税已付 duty rate 税率 duty reduction 减税 duty-paid goods 已完税货品 点击  收听单词发音
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