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D Definitions
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damages
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Data Integrity
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Date of Declaration
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Date of Payment
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Date of Record
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datum
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Days sales in accounts receivable
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Days sales in inventory
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Days’ Sales in Inventory
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Days’ Sales Uncollected
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DBA
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DCF
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Death spiral
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Debenture
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Debenture bond
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Debit
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Debit (as in debit and credit)
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Debit balance
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Debit Card
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Debit card
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Debit memorandum
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Debit Spread
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debt
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Debt Capital Markets (DCM)
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Debt extinguishment
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debt financing
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debt ratio
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debt service
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debt to equity ratio
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debt to total asset ratio
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Debt Yield
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debtor
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Debtor days
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Debtors
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decedent
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decentralization
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Decentralized Government
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Decision Making
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declaration date
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declining-balance method of depreciation
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Decreasing Term Insurance
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dedication
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Deductible
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deed
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deed of trust
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deed restriction
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deed-in-lieu
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Deep discount bond
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Deep discount bonds
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Defamation
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default
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defeasance clause
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deferral
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deferral-type adjusting entry
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Deferred Annuity
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deferred asset
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deferred asset
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Deferred Capital Gains Taxes.
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Deferred Compensation Plan
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deferred expense
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Deferred income
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Deferred Income Tax
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Deferred Income Tax Liability
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deferred income taxes
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Deferred Payment
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Deferred Revenue
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deferred revenues
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Deferred Tax Asset
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Deferred Tax Liability (DTL)
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Deferred taxation
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deficiency judgment
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deficit
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defined benefit pension plan
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Defined Benefit Plan
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Defined Benefit Plan
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defined contribution pension plan
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Defined Contribution Plan
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Deflation
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Deforestation
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Degree of Operating Leverage (DOL)
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delinquency
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delivery equipment
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delivery expense
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Demand
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Demand Curve
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Demand Deposit
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demand deposits
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Demand Schedule
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Demand-Pull Inflation
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Demised Premises
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Demising Wall
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Demographics
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density zoning
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Departmental Accounting System
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Departmental Contribution to Overhead
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departmental overhead rate
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Dependency Theory
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dependent variable
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depletion
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depletion expense
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Deploying an Accounting Information System
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Deposit Ticket
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depositor
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deposits
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deposits in transit
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Depreciable amount
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depreciable cost
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depreciated
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depreciation
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depreciation
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Depreciation
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depreciation expense
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depreciation expense: equipment
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Depreciation provision
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Depreciation Schedule
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descent
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Detail Oriented
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Detection Risk
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Determinants of Demand
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Determinants of Supply
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devise
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devisee
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devisor
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differential revenue
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Differentiation Strategy
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Diluted Earnings Per Share (EPS)
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Diluted EPS
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Dilutive Securities
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Diminishing Marginal Returns
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Diminishing Marginal Utility
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Diplomacy
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direct allocation method
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direct allocation method
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direct cost
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Direct cost
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direct costing
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direct costs
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Direct Expenses
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direct labor
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Direct Labor Costs
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direct labor efficiency variance
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direct labor rate variance
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Direct Material Costs
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Direct Material Yield Variance
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direct materials
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direct materials
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direct materials inventory
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Direct Materials Mix Variance
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direct materials price variance
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direct materials usage variance
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direct method
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Direct Quote
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Direct versus Indirect Method for the statement of cash flows
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Direct Write Off Method
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direct write-off method
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directional growth
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Director
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Director report
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Director(s)
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Disbursement
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Disclosed, disclosure
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Disclosure Principle
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discontinued operations
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discount on bonds payable
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discount on notes payable
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discount on notes receivable
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Discount on Stock
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Discount Period
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discount point
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discount rate
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discount rate
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Discount rate
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Discount received
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Discounted cash flow
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Discounted Cash Flow (DCF)
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Discounted Cash Flow (DCF) Analysis
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discounted cash flow model
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Discounts Lost
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Discretionary Expenses
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Discretionary Spending
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Diseconomies of Scale
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Dishonored Check
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disinflation:
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Dislocated Worker
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Disparate Impact
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Disparate Treatment
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Displaced Homemaker
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Disposable Income
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disposal of fixed assets
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dispossess
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Distribution Channels
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Diversifiable Risk
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Diversification
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Diversified Portfolio
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dividend
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Dividend
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Dividend cover
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Dividend Discount Model (DDM)
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Dividend ETF
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Dividend Growth Model
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Dividend Growth Rate
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Dividend Investing
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dividend payment date
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Dividend Payments
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dividend payout ratio
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Dividend policy
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Dividend Reinvestment Plan (DRIP)
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Dividend Stocks
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dividend yield
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Dividends
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dividends declared
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dividends in arrears
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dividends payable
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Division of Labor
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divisions
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Divisive Reorganizations
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dollar-value LIFO retail method
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dollar-value retail method
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Domestic Company
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dominant estate (tenement)
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donated capital
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donor
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Donor-Advised Funds (DAF)
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donor-imposed condition
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donor-imposed restriction
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Double Declining Balance Depreciation (DDB)
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Double Declining Balance Method
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Double Entry Accounting
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Double entry bookkeeping
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Double Indemnity
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Double Inflection Utility Function
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Double Taxation
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double-declining balance method of depreciation
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double-entry accounting
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Doubtful debt
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dower
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down payment
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Downside Protection
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dr.
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draw
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Drawdown
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drawing account
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Drawings
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dual agency
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Due Diligence
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Due diligence
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due-on-sale clause
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Dunnage
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duplicate payment
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duress