（单词翻译:单击）
debenture 债券
debit 借方
debit advice 借项通知单(银行用)
debit note 借项通知单
debtors ledger 应收帐款分类帐
debtors ledger control account 应收帐款分类帐统制帐户
del credere commission 担保还款佣金
deficit 亏绌
depreciation 折旧
depreciation account method 折旧帐法
depreciation provision account method 折旧准备帐法
direct expenses 直接费用
direct material 直接原料
direct wages 直接工资
discount 贴现，折价
discounts allowed 销货折扣
discount column 折扣栏
discounts received 购货折扣
discounting bill of exchange 票据贴现
discounting charge 贴现手续费
dishonoured bill 拒付票据
double-entry bookkeeping 复式簿记
draft 汇票
drawee 受票人
drawer 发票人
drawings 提用
drawings account 提款帐
