财经类(会计)词语

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

dissolution of partnership 拆伙；合伙解散

distinct account 独立帐目