Accounting D
 
Dandy note
Daybook
Days of grace
Dead freiglit
Dead book - see Defunct company
Dead rent
Debentures, reissue of
Debit
Debit note
Decimalization
Deck cargo
Declaration of solvency
Deed of arrangement
Deed of assignment
Deed of covenant - see Coventants
Deed of inspectorship
Deferred rebate
Deferred taxation
Defunct company
Del credere agent
Delegatus non potest delegare
Delivered docks
Delivery note
Demand price
Demarcation dispute
Demise charter
Demurrage
Department store
Deposit, hire purchase agreement
Deposit, lessee
Deposit: sale of goods
Depreciation (Accounting)
Depreciation (Economics)
Depreciation at choice
Detinue
Development areas U.K.
Development land tax (UK)
Differentiation, product
Dies non
Dilapidations
Diminishing balance method
Diminishing returns, law of
Direct costs - see Variable costs
Direct expenses
Direct investment
Direct labour
Direct selling
Director
Directors, disclosure of transactions with
Directors' emoluments
Directors' fees
Directors, Institute of
Directors' report
Directors' service contracts (UK)
Directors' valuation
Discharge of contract
Discount house
Discount store
Discounted cash flow (D.C.F.)
Disclosure requirements
Discriminating duty
Discriminatory prices
Diseconomy
Dishoarding
Disinvestment
Dissentient: purchase of interest
Distraint
Distributable reserves
Distributions
Distributive industry
Distributor
Diversification
Dividend
Dividend cover
Dividend equalization account
Dividend limitation
Dividend mandate
Dividend restraint
Dividend stripping
Dividend tax (UK)
Dividend warrant
Dividend yield
Dock dues
Dock warrant
Documents against acceptance
Dormant companies
Double deflation
Double-entry book-keeping
Double taxation
Double taxation relief
Doubtful debts, provision for
Douceur
Dozen
Draper
Drawback
Drysalter
Dumping
Duopoly
Duopsony
Durable goods
Duress
Dutch auction
Duty free shop
Duty paid contracts
 

 

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