Management accounting 管理会计

Negative cash flow 负现金流量

Operating activities 经营活动

Owner's equity 所有者权益

Partnership 合伙企业

Positive cash flow 正现金流量

Retained earning 留存利润

Return of investment 投资回报

Return on investment 投资报酬

Revenue 收入

Securities and Exchange Commission 证券交易委员会

Sole proprietorship 独资企业

Solvency 清偿能力

Stable-dollar assumption 稳定货币假设

Statement of cash flow 现金流量表

Statement of financial position 财务状况表

Stockholders 股东

Stockholders' equity 股东权益

Tax accounting 税务会计

Window dressing 门面粉饰

damage 损害

dampening effect削弱性效应

data transfer数据转换

data transmission数据传输

DDC (dedicated contract carriage)指定车型及司机的合

同车队

dealer lessors供应商出租人

debt capital债务资本

debt covenant债务契约

debt instruments债务证书

debt issuance costs债务发行成本

debt maturities债务期限

debt securities债务证券

debt service债息

debt-equity ratios自有资金负债率

debt-equity treatment债务－权益处理

debtor债务人

debt-to-equity ratio权益负债率

decay（机械设备的）腐蚀

declarations声明

dedicated capacity carriage指定最低运输量的合同车队

dedicated carriage一应俱全的车厢

deductibility可抵扣程度

deduction扣减

default违约

defeasance structures带有废止条款的结构

defense抗辩

deficiency claim损失索赔

deficiency损失、缺陷

definitional maze定义上的暧昧不明

definition定义

deflation通货紧缩

deinstallation拆卸

delay in delivery 延迟交付

delinquencies拖欠

delivery and acceptance process交付及验收程序

denunciation 退出

deposit account押金账项

deposit taker存款接受者

deposition处置

depreciated value折余价值

depreciation allowance折旧提存