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49
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 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 纪律上诉委员会〔香 港联合交易所有限公司〕 Disciplinary Committee Limited>
50 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 |
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