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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
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
赈灾基金谘询委员会
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 [Stock Exchange of Hong Kong Limited]
纪律上诉委员会〔香港联合交易所有限公司〕
Disciplinary Committee [Hong Kong Futures Exchange Limited, Stock Exchange of Hong Kong 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〕
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
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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；全权代客买卖帐户
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；税後收入
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
dissolution of partnership拆夥；合夥解散
distinct account独立帐目
distrain为抵债而扣押财物；扣货追债；查封
distress扣押财物；扣押；查封
distress for rent扣押财物充抵租金
distress warrant财产扣押令
distributable income可分配收益
distributable profit可供派发利润
distributed assets经分派资产
distribution分配；配销
distribution company分销公司
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