單字 |
字義 |
說明 |
daughter company | 子公司  | 參見:legal day。 |
day trader | 做短線者;當日交易者  | 參見:scalper。 |
day trading | 日間交易  |
|
daylight saving time | 日光節約時間  |
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days of grace | 恩惠日;寬限日  |
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dead account | 死帳;呆帳  |
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dead capital | 不生息資本  |
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dead freight | 空載運費;空水腳  |
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dead loan | 呆帳;倒帳;延滯貸金  |
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dead season | 淡季  |
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dealer bank | 自營商銀行  |
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dealer operations | 自營商業務  |
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dealer paper | 交易商本票  |
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debenture |   |
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debenture trust | 債券信託  |
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debit entry in balance of payments | 國際收支借方項目  |
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debt leverage | 債務槓桿  |
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debt ratio | 負債比例  |
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debt/export ratio | 負債對出口比率  |
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defensive stock | 防衛性股  |
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deferred account | 遞延帳戶;延期帳戶  |
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deferred delivery | 遞延交割  |
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deferred ordinary share | 後取普通股  |
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deferred purchase notes | 遞延交割債票  |
|
deficit budget | 赤字預算  |
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deflate coupon bond | 利息遞延息票債券  |
|
deflation |   | 參見:intlation。え平減 把一項因素,如工資、原料成本,由當期幣值表示,轉換成固定幣值表示的方法。也就是由名目 (nominal)轉變為實質(real),以消除物價變動的影響。 |
degressive tax | 累退稅  |
|
delivery | 交貨;交付;交割  |
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demand draft |   |
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demand note | 即期票據  |
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deposit |   |
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deposit insurance | 存款保險  |
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deposit money | 存款貨幣  |
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depository institutions | 存款機構  |
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deposits at notice | 通知存款  |
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depreciation |   | 參見:appreciation。え折舊 固定資產(例如廠房、設備)由於耗損、陳舊等因素而導致價值的下跌,在會計中視為成本的一部分。 |
depth of the market | 市場深度  |
|
devaluation | 貶值  | 參見:revaluation。 |
developed countries | 已開發國家  |
|
developing countries | 開發中國家  |
|
development bank | 開發銀行  |
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Development Loan Fund | (美國)開發貸款基金  |
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diagonal spread | 對角線差價買賣  | 參見:horizontal spread; vertical spread。 |
direct arbitrage | 直接套利  |
|
direct investment | 直接投資  | 參見:indirect investment。 |
direct tax | 直接稅  | 參見:indirect tax。 |
directory | 工商名錄  |
|
dirty bond | 不潔公債;非固定價格公債  | 參見:clean bond。 |
disbursement | 代墊款項  |
|
discomfort index | 痛苦指數  |
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discount | 簡稱dic.或disc.。  | 參見:premium。お扣價 在國際貿易上,推算價格(computed price)低於基價(base price)的部分,稱為扣價。 |
discount market |   | 參見:premium market。 |
discount rate policy | 貼現率政策  |
|
discount securities | 折扣證券  |
|
discount window | 貼現窗口  |
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discounted bill | 貼現票據  |
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dishonored check | 空頭支票  |
|
disinflation | 通貨緊縮  |
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disorderly industrialization | 無秩序工業化  |
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distributor | 經銷商  |
|
diversification | 多樣化;分散風險  |
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diversified common stock fund | 分散普通股基金  |
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dividend | 股利;股息  |
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dividend yield | 股利與價格比率  |
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DIY | 自己動手做  |
|
dollar | 元  |
|
dollar bonds | 美元債券  |
|
dollar crisis | 美元危機  |
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dollar diplomacy | 美元外交  |
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dollar glut | 美元充斥;美元過剩  |
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dollar margin | 現金保證金  |
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dollar parity | 美元平價  |
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dollar shortage | 美元不足;美元短絀  |
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dollar standard | 美元本位制  |
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domestic money market | 國內貨幣市場  | 參見:international money market。 |
door-to-door service/transportation | 門對門運輸;戶對戶運輸  |
|
double auction | 雙重拍賣  |
|
double invoices | 雙重發票  |
|
double option | 雙重選擇權  |
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double standard | 複本位制度  | 參見:monometallic standard。 |
Dow Jones & Company | 道瓊社  |
|
Dow-Jones Industrial Average | 道瓊工業平均指數  |
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Dow-Jones Stock Average | 道瓊股票平均指數  |
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down payment | 定金;按金;首款  |
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downstream | 下游  |
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draft by negotiation | 逆匯  |
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draft by remittance | 順匯;匯送外匯  |
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dual banking system | 雙元銀行制度  |
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dual-purchase fund | 雙重購買基金  |
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due date | 到期日  |
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dumping | 傾銷  |
|