|
單字 |
字義 |
說明 |
| daughter company | 子公司  | 參見:legal day。 |
| day trader | 做短線者;當日交易者  | 參見:scalper。 |
| day trading | 日間交易  |
|
| daylight saving time | 日光節約時間  |
|
| days of grace | 恩惠日;寬限日  |
|
| dead account | 死帳;呆帳  |
|
| dead capital | 不生息資本  |
|
| dead freight | 空載運費;空水腳  |
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| dead loan | 呆帳;倒帳;延滯貸金  |
|
| dead season | 淡季  |
|
| dealer bank | 自營商銀行  |
|
| dealer operations | 自營商業務  |
|
| dealer paper | 交易商本票  |
|
| debenture |   |
|
| debenture trust | 債券信託  |
|
| debit entry in balance of payments | 國際收支借方項目  |
|
| debt leverage | 債務槓桿  |
|
| debt ratio | 負債比例  |
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| debt/export ratio | 負債對出口比率  |
|
| defensive stock | 防衛性股  |
|
| deferred account | 遞延帳戶;延期帳戶  |
|
| deferred delivery | 遞延交割  |
|
| deferred ordinary share | 後取普通股  |
|
| deferred purchase notes | 遞延交割債票  |
|
| deficit budget | 赤字預算  |
|
| deflate coupon bond | 利息遞延息票債券  |
|
| deflation |   | 參見:intlation。え平減 把一項因素,如工資、原料成本,由當期幣值表示,轉換成固定幣值表示的方法。也就是由名目 (nominal)轉變為實質(real),以消除物價變動的影響。 |
| degressive tax | 累退稅  |
|
| delivery | 交貨;交付;交割  |
|
| demand draft |   |
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| demand note | 即期票據  |
|
| deposit |   |
|
| deposit insurance | 存款保險  |
|
| deposit money | 存款貨幣  |
|
| depository institutions | 存款機構  |
|
| deposits at notice | 通知存款  |
|
| depreciation |   | 參見:appreciation。え折舊 固定資產(例如廠房、設備)由於耗損、陳舊等因素而導致價值的下跌,在會計中視為成本的一部分。 |
| depth of the market | 市場深度  |
|
| devaluation | 貶值  | 參見:revaluation。 |
| developed countries | 已開發國家  |
|
| developing countries | 開發中國家  |
|
| development bank | 開發銀行  |
|
| Development Loan Fund | (美國)開發貸款基金  |
|
| diagonal spread | 對角線差價買賣  | 參見:horizontal spread; vertical spread。 |
| direct arbitrage | 直接套利  |
|
| direct investment | 直接投資  | 參見:indirect investment。 |
| direct tax | 直接稅  | 參見:indirect tax。 |
| directory | 工商名錄  |
|
| dirty bond | 不潔公債;非固定價格公債  | 參見:clean bond。 |
| disbursement | 代墊款項  |
|
| discomfort index | 痛苦指數  |
|
| discount | 簡稱dic.或disc.。  | 參見:premium。お扣價 在國際貿易上,推算價格(computed price)低於基價(base price)的部分,稱為扣價。 |
| discount market |   | 參見:premium market。 |
| discount rate policy | 貼現率政策  |
|
| discount securities | 折扣證券  |
|
| discount window | 貼現窗口  |
|
| discounted bill | 貼現票據  |
|
| dishonored check | 空頭支票  |
|
| disinflation | 通貨緊縮  |
|
| disorderly industrialization | 無秩序工業化  |
|
| distributor | 經銷商  |
|
| diversification | 多樣化;分散風險  |
|
| diversified common stock fund | 分散普通股基金  |
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| dividend | 股利;股息  |
|
| dividend yield | 股利與價格比率  |
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| DIY | 自己動手做  |
|
| dollar | 元  |
|
| dollar bonds | 美元債券  |
|
| dollar crisis | 美元危機  |
|
| dollar diplomacy | 美元外交  |
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| dollar glut | 美元充斥;美元過剩  |
|
| dollar margin | 現金保證金  |
|
| dollar parity | 美元平價  |
|
| dollar shortage | 美元不足;美元短絀  |
|
| dollar standard | 美元本位制  |
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| domestic money market | 國內貨幣市場  | 參見:international money market。 |
| door-to-door service/transportation | 門對門運輸;戶對戶運輸  |
|
| double auction | 雙重拍賣  |
|
| double invoices | 雙重發票  |
|
| double option | 雙重選擇權  |
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| double standard | 複本位制度  | 參見:monometallic standard。 |
| Dow Jones & Company | 道瓊社  |
|
| Dow-Jones Industrial Average | 道瓊工業平均指數  |
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| Dow-Jones Stock Average | 道瓊股票平均指數  |
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| down payment | 定金;按金;首款  |
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| downstream | 下游  |
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| draft by negotiation | 逆匯  |
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| draft by remittance | 順匯;匯送外匯  |
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| dual banking system | 雙元銀行制度  |
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| dual-purchase fund | 雙重購買基金  |
|
| due date | 到期日  |
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| dumping | 傾銷  |
|