D.A.H. Private Bank Limited 安新私人银行有限公司Dah Sing Bank Limited 大新银行有限公司Dah Sing Finance Limited 大新财务有限公司Dai-Ichi Kangyo Bank Limited 第一劝业银行daily expenditure record book 每日开支记录册Daily Quotations for Stock Market 《股票市场日报表》Daily Quotations for Stock Options 《股票期权日报表》daily stock price 每日股价daily turnover 每日成交额Daishi Bank, Ltd. 第四银行Daiwa Bank, Limited 株式会社大和银行Daiwa Overseas Finance Limited 大和海外财务有限公司damages 损害赔偿Danish Krone [DKK] 丹麦克郎Dao Heng Bank Limited 道亨银行有限公司Dao Heng Finance Limited 道亨财务有限公司date of listing 上市日期date of maturity 到期日date of payment 付款日期；缴付日期date of transfer 转让当日；转让日期date of value 起息日期dated securities 定期证券day end liquidity 日终流动资金day margin 当日保证金；即市按金day order 当日订单；即日指示day trade 当日平仓买卖day trade transaction 即日平仓交易；当日交易；“即日鲜”de facto control 实际控制权de minimis exemption 低额豁免deal 买卖；交易dealer 交易商；证券商；出市代表；出市员Dealer´s Deposits Fund 交易商按金基金dealer´s representative 交易商代表dealing 交易；买卖dealing day 交易日dealing director 交易董事；证券商董事dealing in gold options 黄金期权买卖dealing in securities 证券交易；证券买卖dealing partnership 交易合伙商行；交易合伙dealing room “盘房”death duties and costs 死亡税及费用debenture 债权证；债券；信用债券debenture holder 债权证持有人debenture stock 债权股证debenture trust deed 债权证信托契约debit 借项；借方；记入借方的款项debit advice 借项通知书debit balance 借方结余debit item 借项debit side 借方debt 债项；债权debt certificate 债务证明书debt collection agency 收数公司debt due 所欠债项debt financing 债务融资；举债筹资debt instrument 债务票据debt market 债务市场debt on a recognizance 签保所致的债项debt paper 债务票据debt payable at a future time 将来到期偿付的债项debt reorganization 债务重整debt repayment 偿债；偿还借款；偿还债务debt securities 债务证券debt securities market 债务证券市场debtor 债务人debtor firm 债务人商号debtor´s interest 债务人权益debtor´s share 债务人拥有额debt-to-equity ratio 债务与资本比率；负债与权益比率deceased debtor 已故债务人deceased partner 已故合伙人deceased taxpayer 已故纳税人decelerated growth 增长放缓decelerating trend 放缓趋势declaration 声明书；公布；申报；报单declaration of bankruptcy 宣布破产declaration of dividend 宣布分派股息declaration of inability to pay debts 无能力偿付债项声明书declaration of insolvency 无力偿还债务声明declaration of solvency 有偿债能力声明declaration of trust 信托声明；信托声明书Declaration on Cooperation and Supervision Covering International Futures Markets 《关于国际期货市场的合作和监管的联合声明》Declarations of Cooperation on Investment Management Persons 投资管理合作声明declared return 已公布收益decline 下跌；衰退decontrol 解除管制deduct 扣除deductible 可扣除；免赔额〔保险〕deduction 扣除；扣减；扣除额；扣除项目deduction for expenses of self-education 个人进修开支扣除额deed 契据；契约deed of guarantee 担保契约；保证契据deed of indemnity 赔偿契据；还款保证书deed of settlement 授产契；组织安排契据deed of surrender 放弃契据defalcation 亏空公款；侵吞公款defamation 诽谤default 拖欠；违约；失责行为default in payment 拖欠付款default procedure 失责处理程序default proceeding 失责处理程序default rule 失责处理规则defaulter 拖欠税款人；失责人；违约者defaulting broker 失责经纪defective title 所有权欠妥deferral 递延项目deferred annuity 延期年金deferred expenses 递延费用deferred income 递延收入deferred life annuity 延期人寿年金deferred pay 延付薪酬deferred payment 递延付款deferred share 延迟派息股；递延付息股份deficiency 亏绌；不敷；不足之数；短缺deficiency grant 不敷补助金deficiency subvented organization 接受不敷补助金的机构deficit 赤字；逆差；亏损；亏欠额deficit financing 赤字财政；赤字筹资deficit on capital account 非经常帐赤字deflated by… 以……平减deflation 通货紧缩deflationary force 通货紧缩力量deflator 平减物价指数defraud 诈骗defrauded investor 被诈骗的投资者defray 支付；扣除defunct company 已倒闭公司del credere agent 保付货款代理人；担保付款代理人delegate 转授delegate trust 转委信托delinquency rate 拖欠率；过期还款比率delinquent account 怠帐；逾期未收帐款delisting 除牌；取消上市资格；取消挂牌资格delivered price 交货价delivery 交收；交割〔证券〕；交付delivery failure 交收失误delivery month 交收月份delivery note 交货单；付货通知书delivery order 提货单；交割单Delta Asia Credit Limited 汇业信贷有限公司demand deposit 活期存款demand draft [D/D] 即期汇票demand draft rate 即期汇票汇率Demand for Provisional Salaries Tax 暂缴薪俸税通知书Demand for Rates 征收差饷通知书Demand for Tax 缴税通知书demand inflation 需求引起的通货膨胀；需求通胀demand loan 活期放款demand loan secured 活期质押放款；活期担保放款demand loan unsecured 活期信用放款demand note 即期票据；缴税通知书；缴款通知书dematerialization of share certificate 股票非实物化demonetization 停止通用；非货币化demonetized currency note 停止通用纸币Den Norske Creditbank 挪威信贷银行denomination 面额；面值departmental capital equipment 部门资本设备departmental estimates submission 部门呈报预算departmental expenses 部门开支Departmental Interpretation and Practice Notes [Inland Revenue Department] 《税务局释义及执行指引》departmental special expenditure 部门特别开支dependant 受养人dependent grandparent allowance 供养祖父母或外祖父母免税额dependent parent allowance 供养父母免税额dependent sibling allowance 供养兄弟姊妹免税额deposit 存款；定金；保证金；暂收款项deposit account 存款账户deposit at call 通知存款；活期存款deposit back arrangement 回存安排deposit charges 存款收费deposit in lieu of bond 以缴存的款项代替担保契据deposit insurance scheme 存款保险计划deposit of securities as security for a loan 存放证券作为贷款抵押deposit protection scheme 存款保障计划deposit rate 存款利率deposit size threshold 最低存款额deposit taker 接受存款人depositor 存款人；存户depository 保管人；受托人；存管处depository company 存放公司depository receipt 寄存单据；保管收据；预托证券depository share 保管股份depository system 存管制度；存放制度Deposit-taking Companies Advisory Committee 接受存款公司咨询委员会Deposit-taking Companies Association [DTCA] 接受存款公司公会deposit-taking company 接受存款公司deposit-taking licence 接受存款牌照depreciation 折旧；贬值depreciation charge 折旧费depreciation of the exchange value of the Hong Kong dollar 港元汇值下降depreciation reserve 折旧储备；折旧准备deregistration 取消登记deregulation 撤销管制；放宽管制derivative 衍生工具derivative product 衍生产品derivative warrant 衍生认股权证derivatives market 衍生工具市场designated securities 指定证券designated trade 指定行业determinable interest 可终结的权益Determination of Commissioner of Inland Revenue 税务局局长的决定书determination of cost 成本厘定determination of net profit 确定纯利Deutsche Bank AG 德国银行Deutsche Mark [DEM] 德国马克devaluation 贬值；货币贬值Development Bank of Singapore Ltd. 新加坡发展银行development control 发展管理；发展管制Development Division [Companies Registry] 拓展部〔公司注册处〕development fund 发展基金；开发基金development intensity 发展密度Development Loan Fund 发展贷款基金development package 发展方案development parameter 发展参数；发展规范development potential 发展潜力development statement 发展纲领development value 发展价值deviation 偏差devisee 土地遗赠继承人；受遗赠人devolve 转予；转承Dharmala International Finance Limited 大马国际财务有限公司difference 差额difference account 盈亏通知书；差额帐differential 差价；息差；差距differential pricing system 差额收费办法；差别等级计价法diminishing assets 递耗资产diminishing balance method 余额递减法diminishing return 报酬递减；收益递减diminution 减少；缩减direct business 直接业务；直接买卖；直接交易direct cost 直接成本direct debit authorization 直接付款授权书direct debit daily settlement system 每日直接付款的结算制度direct insurance 直接保险direct insurer 直接保险人Direct Investment Division [Hong Kong Monetary Authority] 直接投资处〔香港金融管理局〕direct placement 直接配售direct remuneration 直接报酬direct tax 直接税direct taxation rate 直接税税率direct trading 直接买卖；直接交易direct underwriting 直接承保director 董事；理事Director of Accounting Services 库务署署长