49

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 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

Director of Audit 审计署署长

director's fee 董事袍金

director's interest 董事权益

director's remuneration 董事酬金

Disability Allowance Scheme 伤残津贴计划

disabled dependant allowance 伤残受养人免税额

Disaster Relief Fund 赈灾基金

Disaster Relief Fund Advisory Committee 赈灾基金咨询委员会

disbursement 垫付费用；付款项目；支款

discharge 破产解除；清偿〔债务〕

discharge of a debt 解除债务；清偿债项

discharge order 注销令

Disciplinary Appeals Committee 纪律上诉委员会〔香

港联合交易所有限公司〕

Disciplinary Committee

Limited>

纪律委员会〔香港期货交易所有限公司；香港联合交易所有限公司〕

50

Disciplinary Committee of the Hong Kong Society of Accountants

香港会计师公会纪律委员会

disclaimed property 遭卸弃的财产

disclaimer 卸弃；卸弃书

disclaimer of lease 租契的舍弃；租契卸弃书

disclaimer of property 放弃财产

discloseable transaction 须予披露的交易

disclosure 披露；公开；披露事项；资料披露

disclosure of interest 披露权益

disclosure of ownership of shares 披露股权资料；公开股权资料

disclosure package 资料披露方案

disclosure requirement 公开资料规定

discontinuance of business 停业

discount 贴现；折扣；贴水

discount accreted 折价增值

discount amount 折扣数额

discount house 贴现行；贴现公司

discount price 折扣价格

discount rate 贴现率；折扣率

discount securities 贴现证券

discount window 贴现窗

discounted bill 已贴现票据

discounter 贴现行

discretionary account 全权代客投资户口；全权委托户口；全权代客买卖账户

discretionary grant 酌情补助金

discretionary interest 酌情权益

discretionary subvention 酌情资助金

discretionary trust 全权信托

disequilibrium 不均衡状态

dishonour a cheque 退票

dishonoured bill 不兑现汇票

dishonoured cheque 空头支票

disintermediation 非中介化；减少居中融资功能

disponer 财产处置人；分产人

disposable income 可动用收入；可支配的收入；税后收入

disposal 处置；脱手

disposal price 卖价

dispose of 出售；变卖

disposition 产权处置

disposition in favour of relatives

为使亲属受惠而作出的产权处置

disputed liabilities 有争议负债

disqualification of director 取消董事资格

disqualification order 取消资格令

disregarded income 计算入息豁免额

dissolution 解散