会计学专业词汇英语翻译

债务应付数    debt service requirment

债务人    debtor

债务人分户帐    debtors ledger

偿债能力    debt-paying ability

十进数字法    decimal system

十进计时法    decimal time-reporting method

决策会计    decisionmaking accounting

设定资本    declared capital，stated capital

已公靠股利    declared dividend

设定价值    declared value

经济效用减低    decline in economic usefulness

递减成本    decreasing cost

贬值    decrement

可减损失    deductible loss

演绎，减项    deduction

总收益的减项    deduction from gross income

收益的减项    deduction from income

净收益的减项    deduction from net income

信托契样    deed of trust

侵占，挪用    defalcation

违约    default

违约债券    defaulted bonds

瑕疵工作    defective works

递延项目    deferral，deferment

递延资产    deferred assets

[递延借项]    deferred charges [debits]

递延贷项    deferred credits

递延股利    deferred dividend

递延费用    deferred expense

递延收益    deferred income

递延负债    deferred liability

递延生命年金    deferred life annuity

递延维持费    deferred maintenance

递延间接费    deferred overhead charges

递延修理费    deferred repairs

递延收入    deferred revenue

递延分期偿付债券    deferred serial bond

递延股份    deferred shares，deferred stock

递延特赋    deferred special assessments

递延未分配费用    deferred unapplied expense

递延付款销售，递延付款销货    deferred-payment sale

亏绌，短欠    deficiency