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Interactive Research Portals-Glossary of 10,000 Finance, Accounting, and Economics Terms: D
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D
daily interest account · daily trading limit · daisy chaining · dangling debit · data encryption standard (DES) · data processing · Data Universal Numbering System (DUNS) · Data Universal Numbering System +4 (DUNS+4) · date draft · date of agreement · Date of Auditors'/Accountants' Report · date of record · dated date · dating · DAX 100 · day loan · day order · day trade · day trader · daybook · daycount · day-end closing · daylight saving time · daylight trade · days accounts payable (Days A/P) · days accounts receivable (Days A/R) · days cover · days date · days of grace · days of inventory · days sales in payables · days sales in receivables · days sales to inventory · days sight · days working capital · DBA · de facto corporation · de facto merger · de jure director · dead cat bounce · dead time · deadhead · deadleg · deal · dealer · dealer bank · dear money · death benefit · Death Benefit · death rate · debenture · debit · Debit · debit balance · Debit Balance · debit card · debit memo · debit note · debitor · debt · Debt · debt capacity · debt capital · debt consolidation · debt factoring · debt financing · debt for environment swap · debt for export swap · debt for nature swap · debt forgiveness · debt instrument · debt investment · debt limit · debt rating · debt refinancing · debt relief · debt rescheduling · debt restructuring · debt security · Debt Security · debt service · debt service constant · debt service coverage · debt service fund · Debt Service Fund · debt service requirements · debt service reserve fund · debt to equity ratio · debt to worth ratio · debt-equity ratio · debt-equity swap · debt-laden · debtor · Debtor · debtor days · Decedent · declaration date · declared value · declared value for carriage · declared value for customs · declining balance · declining balance depreciation · declining marginal utility · declining returns to scale · deconsolidation · decouple · decree of foreclosure and sale · decrement · dedication · deduction · deductive value · deed given to secure a debt · deed in lieu of foreclosure · deed of arrangement · deed of assignment · deed of composition · deed of covenant · deed of gifts · deed of inspectorship · deed of mortgage · deed of protest · deed of transfer · deed of trust · deed restrictions · deep discount · deep discount bond · deep in money option · deep out of money option · deep pockets · defalcation · Defalcation · default · Default · default model · default probability · default probability plan · default risk · Defeasance · defective contract · defective performance · defective title · defensive investment strategy · defensive sectors · defensive securities · defensive stocks · defer · deferred annuity · deferred asset · deferred charge · Deferred Charge · deferred compensation · deferred compensation pension plan · deferred compensation plan · deferred credit · deferred debit · deferred distribution profit-sharing plan · deferred dividend shares · deferred income · deferred income tax charge · deferred income tax liability · Deferred Income Taxes · deferred liability · deferred payment letter of credit (L/C) · deferred profit-sharing plan · deferred rebate · deferred reimbursement letter of credit (L/C) · deferred revenue · deficiency agreement · deficiency balance · Deficiency in Design · Deficiency in Operation · deficiency judgment · deficiency letter · deficiency payment · deficit · Deficit · deficit carried forward · deficit financing · deficit spending · defined benefit formula · defined benefit pension plan · defined benefit plan · Defined Benefit Plan · defined contribution pension plan · defined contribution plan · Defined Contribution Plan · definite term contract · definitized item · deflation · deflator · degree day swap · degroupage · del credere agent · del credere risk · delay allowance · delayed call bond · delinquency · delinquency ratio · delisting · delivered at frontier (DAF) · delivered duty paid (DDP) · delivered duty unpaid (DDU) · delivered ex ship · delivered price · delivery · delivery date · delivery forecast · delivery instructions · delivery month · delivery note · delivery notice · delivery order contract · delivery party · delivery payment · delivery period · delivery point · delivery reliability · delivery schedule · delivery terms · delivery time · delivery timeliness · delta · delta and gamma · delta hedge · demand · demand analysis · demand and supply · demand billing · demand charge · demand curve · demand density · demand deposit · demand draft · demand factor · demand forecast · demand guarantee · demand inflation · demand instrument · demand loan · Demand Loan · demand management · demand note · demand option · demand pull inflation · demand satisfaction rate · demand side economics · demand side management · demand side model · demand side research · demand-backward pricing · demand-based pricing · demand-oriented pricing · democracy · demographic environment · demographic evolution · demographic factors · demographic segmentation · demographic time-bomb · demographic transition · demographics · demography · demonetization · demonstrated reserves · demurrage · denationalization · DENK · denomination · density of population · Department of Commerce (DOC) · Department of Labor · dependency exemption · dependency ratio · Dependent Care Expenses · dependent demand · depletable resource · Depletion · depletion accounting · deposit · deposit account · deposit administration contract · deposit insurance · Deposit Method · deposit multiplier · deposit rate · deposit term life insurance · depositary · depository · depository account · depository institution · depository insurance · depository trust company (DTC) · depreciable asset · depreciable cost · depreciation · Depreciation · depreciation expense · depreciation rate · depreciation schedule · depreciation to fixed assets ratio · depreciation to sales ratio · depressed mortgage · depression · deprival method of valuation · depth of market · deregulation · derivative · derivative instrument · derivative security · Derivatives · derived demand · Detection Risk · detective control · Detective Controls · devaluation · developed countries · developing countries · development · development bank · development bond · development capital · development cost · development loan · DEWK · diagonal spread · dialing for dollars · diamonds · different investment horizon theory · differential · differential accounting · differential cost · diffusion of innovation · digital cash · digital option · diluted earnings per share · dilution of ownership · dilution protection · diminishing balance depreciation · diminishing marginal product · diminishing marginal utility · diminishing returns · Diners club · dip · direct advertising · direct bank guarantee · direct charge off method · direct collection · direct competition · direct conduit company · direct cost · direct cost approach · direct costing · direct credit substitute · direct debit payment · direct delivery · direct deposit · direct expense · direct exporting · direct investment · direct labor · direct labor burden · direct labor cost · direct labor standard · direct loss · direct material · direct material cost · direct method cash flow statement · direct overhead cost · direct participation program · direct pay letter of credit (L/C) · direct payment · direct placement · direct premium · direct public offering · direct reduction mortgage (DRM) · direct tax · direct write off method · directional strategy · directly associated cost · directly engaged · directors and officers liability insurance · dirty bill of lading (B/L) · dirty float · dirty money · dirty price · disability buy-out insurance · disability pension · disbursement · Disbursement · disbursement rate · discharged bankrupt · disclaimer of opinion · Disclaimer of Opinion · disclaimer of warranties · disclosure · Disclosure · disclosure document · Discontinued Operations · discount · Discount · discount bond · discount broker · discount certificate · discount factor · discount factoring · discount for lack of control · discount for lack of marketability · discount for lack of voting rights · discount house · discount instrument · discount loan · discount market · discount method · discount note · discount period · discount point · discount rate · Discount Rate · discount schedule · discount share · discount store · discount yield · Discounted Cash Flow · discounted cash flow method · discounted cash-flow (DCF) · discounted future earnings method · discounting · discounting bank · discounting of accounts receivable · discounting of bill · discouraged worker · discrepancy letter of credit (L/C) · discretionary account · discretionary accrual · discretionary buying power · discretionary cost · discretionary expenditure · discretionary income · discretionary portfolio management · discretionary trust · Discretionary Trust · diseconomies of scale · dishonor · dishonor by non-acceptance · dishonor by non-payment · dishonored check · disinflation · disintermediation · dislocated worker · displaced homemaker · displaced worker · disposable income · dissenters' right · Dissolution · distressed security · distributable cost · distributable labor cost · distributed cost · distributed labor cost · distributed profits · distribution · distribution cost · distribution date · distribution expense · Distribution Expense · distribution record date · Distributions · distributive justice · district · divergence mapping · diversifiable risk · diversification · diversity · divestiture · divestment · divided account · dividend · dividend capitalization model · dividend capture · dividend cover · dividend discount model · dividend equalization reserve · dividend growth model · dividend payout ratio · dividend re-investment plan (DRIP) · dividend re-investment program (DRIP) · dividend rollover · dividend valuation model · dividend yield · Dividends · division income · division of labor · divisional budget · do not reduce (DNR) · dock receipt · doctrine of approximation · doctrine of constructive receipt · doctrine of reasonable expectations · document of title · documentary bill · documentary collection · documentary credit · documentary demand · documentary draft · documentary evidence · documentary letter of credit (L/C) · documentary sample · documentation · Documentation Completion Date · documents · documents against acceptance (D/A) · documents against payment (D/P) · documents sent on approval · dollar bond · dollar cost averaging · dollar weighted rate of return · domestic bill of lading (B/L) · domestic bond · domestic credit · domestic demand · domestic income · domesticated market · domicile · domiciled credit · dominant firm · dormant account · dormant partner · double barreled bond · double declining-balance depreciation · double hedging · double jeopardy · double taxation · double taxation treaty · double witching day · double witching hour · double-entry bookkeeping · Double-Entry Bookkeeping · doubtful account · doubtful loan · Dow Jones Averages · Dow Jones Equity Market Index · Dow Jones Global Indexes · Dow Jones Industrial Average (DJIA) · Dow theory · down payment · downgrade risk · downline · downpayment · downside · downside risk · downstream industries · downtick · downtime · downtrend · downturn · draft · draft authorization agreement · draft bill of exchange · drag along right · drag on returns · drawback · drawdown · drawee · drawee bank · drawer · drawing account · drawings · drayage · drop dead · drop shipper · drop-dead fee · drought · dry basis · du pont formula · du pont system · dual capacity · dual currency bond · Dual Dating · dual distribution · dual economy · dual pricing · dual-basis payroll insurance · due · due date · Due Date · due diligence · Due Diligence · due-on-sale clause · dummy corporation · dumping · dun · Dun & Bradstreet (D&B) · Dun & Bradstreet number · Dun & Bradstreet rating · dunning letter · duopoly · duopsony · duplicate bill of lading (B/L) · durable goods · durable goods orders · duration · duration and convexity · Dutch auction · duty entry · duty free zone (DFZ) · dynamic continuous evolutionary innovation · dynamic hedging · dynamic risk ·