企業(yè)概論D

字號:

D
    data 數(shù)據(jù);資料
    data processing 數(shù)據(jù)處理
    data tansmission 數(shù)據(jù)傳輸
    debenture 債券;信用債券
    debt 債;債務(wù)
    debt capital 債務(wù)資本;借入資本
    debt discount 債務(wù)折扣
    debt finance 外借資金
    debt financing 舉債;債務(wù)籌措;舉債融資
    debt management 債務(wù)管理
    debt ratio 債務(wù)比率
    debt-to-equity ratio 債務(wù)與資本比率
    debtor 債務(wù)人;債戶
    decentralization (1)分散,(2)分權(quán);權(quán)力分散
    decentralized authority 分權(quán);權(quán)力分散
    decentralized management 分權(quán)管理;分層管理
    decision making 決策
    decline stage 衰退期
    deed 契據(jù);契約
    default 違約;拖欠
    deficit 虧絀;赤字;虧損
    del credere 擔(dān)保還款
    del credere agent 保付貨價代理人;擔(dān)保還款代理人
    delegation of authority 授權(quán)
    delivered price 交貨價格
    delivery note 付貨通知書;交運(yùn)通知;送貨單
    demand deposit 活期存款
    democratic leadership 民主式領(lǐng)導(dǎo)
    democratic socialism 民主社會主義
    demotion 降;降級
    department sotre 百貨公司
    departmentalization 部門劃分;部門化;分部
    departmentation 部門劃分;部門化;分部
    deploy 調(diào)配;調(diào)派;部署
    deposit-taking company 接受存款公司
    depreciation (1)折舊,(2)貶值,(3)損耗
    depreciation allowance 折舊金;折舊提存;折舊預(yù)備
    depreciation rate 折舊率
    Design Council of Hong Kong 香港設(shè)計委員會
    devaluation 貶值
    differential product 差異產(chǎn)品
    digital computer 數(shù)字計算機(jī)
    diminishing balance depreciation method 余額遞減折舊
    direct cost 直接成本
    direct debit (1)直接支帳付款,(2)直接借記
    direct distribution 直接分配;直接分銷
    direct expense 真接費(fèi)用;直接成本
    direct marketing 直接行銷
    direct shipment 直接裝運(yùn)
    directing 指揮
    disability insurance 傷殘保險
    disbursement 支出
    discharge 解雇;開除
    disciplinary action 紀(jì)律處分
    discount (1)折扣,(2)貼現(xiàn),(3)折價
    discount house 票據(jù)貼現(xiàn)所
    discount on share 股票折價
    discounted cash flow (1)折現(xiàn)現(xiàn)金流量,(2)現(xiàn)金流轉(zhuǎn)折現(xiàn)法
    discounting bill of exchange 票據(jù)貼現(xiàn)
    discounts allowed 購貨折扣
    discounts received 購貨折扣
    discretionary income 自由支配收入;自由支配所得
    discriminatory pricing 歧視性定價;差別定價
    dishonour 拒付;拒絕付款;拒絕承兌
    dishonoured cheque 退票;不兌現(xiàn)支票;拒付支票
    dismissal 解雇;開除
    disposable income 可用所得
    disposal of asset (1)資產(chǎn)處理,(2)資產(chǎn)變賣
    distribution channel 分銷途徑
    disbributor 經(jīng)銷商;分銷商
    diversification 多元化;多樣化;業(yè)務(wù)分散
    dividend 股息
    dividend yield 股息率
    division of labour 分工
    dormant partner 不參與管理合伙人;匿名合伙人;隱名合伙人
    down-payment 首期付款
    draft (1)匯票;票據(jù),(2)草案
    drawee 受票人
    drawer 發(fā)票人
    Dual-factor Theory 兩因子理論
    dumping 傾銷
    durable goods 耐用物品
    duty list 職責(zé)表
    duty roster 輪值表