D/A (n.) 1.deposit account 定期存款
2. document against acceptance 承兑交单
damages (n. pl) money claimed for harm done 赔偿金
[例] We are claiming damages for unfair dismissal.
[同义词] compensation, reparation
danger money (n.) extra money or high wages paid to people working in hazardous conditions 危险工作津贴
[例] All medical staff who were fighting SARS to save patient’s life received danger money.
database (n.) date bank 数据库
day book (n.) a book containing records of invoices, credit notes, etc. 日记帐
[例] She wrote the invoice number in the day book to update the accounts.
deadline (n.) date/time by which something has to be done 最终期限
[例] The deadline for the application is tomorrow morning.
deal 1.(n.) 1.business agreement 交易
[例] We set up a deal with our agents.
2. (v.) trade, buy and sell 做生意
[例] He deals in gold.
[同义词] trade, bargain, negotiate
dealer (n.) person who buys and sells 商人
[例] a foreign exchange dealer
[同义词] merchant, trader, tradesman
dear (adj.) high-priced; expensive 昂贵的
[例] a dear gift
[同义词] expensive, costly, pricey
dear money (n.) money that is difficult to borrow because of high interest rate 高利息借贷资本
[例] Government adopted the dear money policy to restrain the overhot investment in the real estate.
debenture (n.) a form of long-term loan, with a fixed rate of interest and usually repaid at a fixed date 公司债券
[例] The company sold the debenture for financing.
debit 1. (n.) money which is owed借方
[例] The debit column is the left-hand column in accounts.
2. (v.) debit an account记入借方
[例] debit $ 5 against a person's account
direct debit (n.) money withdrawn automatically from a bank account for regular payments 直接借记
debt (n.) money owed 债务
[同义词] liability, obligation, due
to get into debt 负债
to be out of debt 不欠债
to pay off a debt 偿清债务
debt ratio (n.) the relationship between the total amount of money owned by a company and the company’s shareholder’s funds 负债比率
[例] As the debt ratio is ever-increasing, investors fell uncertain about the prospect of the company.
debtor (n.) person who owes money 债务人
aged debtors (n.) companies which owe money listed according to age of debt 长期债务人
declare (v.) make an official statement 公布
[例] The company declared interim profits of 420 million.
decline 1. (n.) slow fall下滑
2. (v.) fall slowly下滑
[例] When the income level of the consumers declines, the market price for house will fall accordingly.
deduct (v.) subtract from the total figure 扣除
[例] After deducting all the costs, we actually made a loss.
[同义词] subtract, take away
deductible (adj.) which can be deducted 可扣除的
deduction (n.) subtraction from the total figure 扣除，减除
[例] after deduction of tax
[同义词] subtraction, reduction, decrease
default 1. (n.) failure to meet the terms of a contract 未履行
2. (v.) to fail to meet the terms of a contract 违约
[例] In the end they have to meet a default.
defect (n.) fault, something wrong in the design of a machine 缺陷
[例] There is a small defect in this product.
defective (adj.) not working properly 有缺陷的
[例] The defective working line slowed down the entire production process.