C (181)cycle time 周轉(zhuǎn)時(shí)間

D (182)debenture 債券

D (183)debit note 借項(xiàng)通知

D (184)debit capacity 舉債能力

D (185)debt ratio 債務(wù)比率

D (186)debtor 債務(wù)人;應(yīng)收賬款

D (187)debtor days ratio 應(yīng)收賬款天數(shù)率

D (188)debtors ledger 應(yīng)收賬款分類賬

D (189)debtor’ age analysis 應(yīng)收賬款賬齡分析

D (190)decision driven costs 決策連動(dòng)成本

D (191)decision tree 決策樹

D (192)defects 次品

D (193)deferred expenditure 遞延支出

D (194)deferred shares 遞延股份

D (195)deferred taxation 遞延稅款

D (196)delivery note 交貨單

D (197)departmental accounts 部門報(bào)表

D (198)departmental budget 部門預(yù)算

D (199)depreciation 折舊

D (200)dispatch note 發(fā)運(yùn)單