注冊(cè)會(huì)計(jì)師

中大網(wǎng)校注冊(cè)會(huì)計(jì)師考試幫您備戰(zhàn)2013年注冊(cè)會(huì)計(jì)師考試，結(jié)合2013年注冊(cè)會(huì)計(jì)師考試大綱，特編輯整理了注冊(cè)會(huì)計(jì)師考試科目《財(cái)務(wù)成本管理》英語詞匯匯總，希望對(duì)您參加本次考試有所幫助!

 designated securities指定證券

designated trade指定行業(yè)

determinable interest可終結(jié)的權(quán)益

Determination of Commissioner of Inland Revenue稅務(wù)局局長的決定書

determination of cost成本厘定

determination of net profit確定純利

Deutsche Bank AG德國銀行

Deutsche Mark [DEM]德國馬克

devaluation貶值；貨幣貶值

Development Bank of Singapore Ltd.新加坡發(fā)展銀行

development control發(fā)展管理；發(fā)展管制

Development Division [Companies Registry]拓展部〔公司注冊(cè)處〕

development fund發(fā)展基金；開發(fā)基金

development intensity發(fā)展密度

Development Loan Fund發(fā)展貸款基金

development package發(fā)展方案

development parameter發(fā)展參數(shù)；發(fā)展規(guī)范

development potential發(fā)展?jié)摿?/p>

development statement發(fā)展綱領(lǐng)

development value發(fā)展價(jià)值

deviation偏差

devisee土地遺贈(zèng)繼承人；受遺贈(zèng)人

devolve轉(zhuǎn)予；轉(zhuǎn)承

Dharmala International Finance Limited大馬國際財(cái)務(wù)有限公司

difference差額

difference account盈虧通知書；差額帳

differential差價(jià)；息差；差距

differential pricing system差額收費(fèi)辦法；差別等級(jí)計(jì)價(jià)法

diminishing assets遞耗資產(chǎn)

diminishing balance method余額遞減法

diminishing return報(bào)酬遞減；收益遞減

diminution減少；縮減

direct business直接業(yè)務(wù)；直接買賣；直接交易

direct cost直接成本

direct debit authorization直接付款授權(quán)書

direct debit daily settlement system每日直接付款的結(jié)算制度

direct insurance直接保險(xiǎn)

direct insurer直接保險(xiǎn)人

Direct Investment Division [Hong Kong Monetary Authority]直接投資處〔香港金融管理局〕

direct placement直接配售

direct remuneration直接報(bào)酬

direct tax直接稅

direct taxation rate直接稅稅率

direct trading直接買賣；直接交易

direct underwriting直接承保

director董事；理事

Director of Accounting Services庫務(wù)署署長

Director of Audit審計(jì)署署長

director's fee董事袍金

director's interest董事權(quán)益

director's remuneration董事酬金

Disability Allowance Scheme傷殘津貼計(jì)劃

disabled dependant allowance傷殘受養(yǎng)人免稅額

Disaster Relief Fund賑災(zāi)基金

Disaster Relief Fund Advisory Committee賑災(zāi)基金諮詢委員會(huì)

disbursement墊付費(fèi)用；付款項(xiàng)目；支款

discharge破產(chǎn)解除；清償〔債務(wù)〕

discharge of a debt解除債務(wù)；清償債項(xiàng)

discharge order注銷令

Disciplinary Appeals Committee [Stock Exchange of Hong Kong Limited]紀(jì)律上訴委員會(huì)〔香港聯(lián)合交易所有限公司〕

Disciplinary Committee [Hong Kong Futures Exchange Limited, Stock Exchange of Hong Kong Limited]紀(jì)律委員會(huì)〔香港期貨交易所有限公司；香港聯(lián)合交易所有限公司〕

Disciplinary Committee of the Hong Kong Society of Accountants香港會(huì)計(jì)師公會(huì)紀(jì)律委員會(huì)

disclaimed property遭卸棄的財(cái)產(chǎn)

disclaimer卸棄；卸棄書

disclaimer of lease租契的舍棄；租契卸棄書

disclaimer of property放棄財(cái)產(chǎn)

discloseable transaction須予披露的交易

disclosure披露；公開；披露事項(xiàng)；資料披露

disclosure of interest披露權(quán)益

disclosure of ownership of shares披露股權(quán)資料；公開股權(quán)資料

disclosure package資料披露方案

disclosure requirement公開資料規(guī)定

discontinuance of business停業(yè)

discount貼現(xiàn)；折扣；貼水

discount accreted折價(jià)增值

discount amount折扣數(shù)額

discount house貼現(xiàn)行；貼現(xiàn)公司

discount price折扣價(jià)格

discount rate貼現(xiàn)率；折扣率

discount securities貼現(xiàn)證券

discount window貼現(xiàn)窗

discounted bill已貼現(xiàn)票據(jù)

discounter貼現(xiàn)行

discretionary account全權(quán)代客投資戶口；全權(quán)委托戶口；全權(quán)代客買賣帳戶

discretionary grant酌情補(bǔ)助金

discretionary interest酌情權(quán)益

discretionary subvention酌情資助金

discretionary trust全權(quán)信托

disequilibrium不均衡狀態(tài)

dishonour a cheque退票

dishonoured bill不兌現(xiàn)匯票

dishonoured cheque空頭支票

disintermediation非中介化；減少居中融資功能

disponer財(cái)產(chǎn)處置人；分產(chǎn)人

disposable income可動(dòng)用收入；可支配的收入；稅後收入

disposal處置；脫手

disposal price賣價(jià)

dispose of出售；變賣

disposition產(chǎn)權(quán)處置

disposition in favour of relatives為使親屬受惠而作出的產(chǎn)權(quán)處置

disputed liabilities有爭議負(fù)債

disqualification of director取消董事資格

disqualification order取消資格令

disregarded income計(jì)算入息豁免額

dissolution解散

dissolution of partnership拆夥；合夥解散

distinct account獨(dú)立帳目

distrain為抵債而扣押財(cái)物；扣貨追債；查封

distress扣押財(cái)物；扣押；查封

更多關(guān)注：

2013注冊(cè)會(huì)計(jì)師考試財(cái)務(wù)英語匯總

注冊(cè)會(huì)計(jì)師考試試題 注冊(cè)會(huì)計(jì)師輔導(dǎo)資料  考試培訓(xùn) 報(bào)考指南

（責(zé)任編輯：中大編輯）

共2頁,當(dāng)前第1頁  第一頁  前一頁  下一頁