财务英语字典.doc

dealing in gold options
黃金期權買賣
dealing in securities
證券交易；證券買賣
dealing partnership
交易合夥商行；交易合夥
dealing room
“盤房”
death duties and costs
死亡稅及費用
debenture
債權證；債券；信用債券
debenture holder
債權證持有人
debenture stock
債權股證
debenture trust deed
債權證信託契約
debit
借項；借方；記入借方的款項
debit advice
借項通知書
debit balance
借方結餘
debit item
借項
debit side
借方
debt
債項；債權
debt certificate
債務證明書
debt collection agency
收數公司
debt due
所欠債項
debt financing
債務融資；舉債籌資
debt instrument
債務票據
debt market
債務市場
debt on a recognizance
簽保所致的債項
debt paper
債務票據
debt payable at a future time
將來到期償付的債項
debt reorganization
債務重整
debt repayment
償債；償還借款；償還債務
debt securities
債務證券
debt securities market
債務證券市場
debtor
債務人
debtor firm
債務人商號
debtor's interest
債務人權益
debtor's share
債務人擁有額
debt-to-equity ratio
債務與資本比率；負債與權益比率
deceased debtor
已故債務人
deceased partner
已故合夥人
deceased taxpayer
已故納稅人
decelerated growth
增長放緩
decelerating trend
放緩趨勢
declaration
聲明書；公布；申報；報單
declaration of bankruptcy
宣布破產
declaration of dividend
宣布分派股息
declaration of inability to pay debts
無能力償付債項聲明書
declaration of insolvency
無力償還債務聲明
declaration of solvency
有償債能力聲明
declaration of trust
信託聲明；信託聲明書
Declaration on Cooperation and Supervision Covering International Futures Markets
《關於國際期貨市場的合作和監管的聯合聲明》
Declarations of Cooperation on Investment Management Persons
投資管理合作聲明
declared return
已公布收益
decline
下跌；衰退
decontrol
解除管制
deduct
扣除
deductible
可扣除；免賠額〔保險〕
deduction
扣除；扣減；扣除額；扣除項目
deduction for expenses of self-education
個人進修開支扣除額
deed
契據；契約
deed of guarantee
擔保契約；保證契據
deed of indemnity
賠償契據；還款保證書
deed of settlement
授產契；組織安排契據
deed of surrender
放棄契據
defalcation
虧空公款；侵吞公款
defamation
誹謗
default
拖欠；違約；失責行為
default in payment
拖欠付款
default procedure
失責處理程序
default proceeding
失責處理程序
default rule
失責處理規則
defaulter
拖欠稅款人；失責人；違約者