(201) cycle time 周转时间
(202) debenture 债券
(203) debit note 借项通知
(204) debit capacity 举债能力
(205) debt ratio 债务比率
(206) debtor 债务人
(207) debtor days ratio 应收帐款天数率
(208) debtors 应收款
(209) debtors ledger 应收帐款分类帐
(210) debtor’ age analysis 应收帐款帐龄分析
(211) decision driven costs  决策连动成本
(212) decision tree 决策树
(213) defects 次品
(214) deferred expenditure 递延支出
(215) deferred shares 递延股份
(216) deferred taxation 递延税款
(217) delivery note 交货单
(218) departmental accounts 部门报表
(219) departmental budget 部门预算
(220) depreciation 折旧
(221) dispatch note 发运单
(222) development cost 开发成本
(223) differential cost 差别成本
(224) direct hours yield 直接工时产出率
(225) direct labor cost-standard 标准直接人工成本
(226) direct labor efficiency-variance 直接人工效率差异
(227) direct labor rate—variance 直接人工费率差异
(228) direct labor total-variance 直接人工总差异
(229) direct material mix-variance 直接材料结构差异
(230) direct price-variance  直接材料价格差异
(231) direct material total-variance 直接材料总差异
(232) direct materials usage-variance 直接材料用量差异
(233) direct materials yield-variance 直接材料产出率差异
(234) direct cost 直接成本
(235) direct debit 直接借项
(236) direct hours yield 直接小时产出率
(237) direct labor cost percentage rate 直接人工成本百分比
(238) direct labor hour rate 直接人工小时率
(239) directs on indirect work 间接工作事项上的工时
(240) discount rate 贴现率
(241) discounted cash flow 现金流量贴现
(242) discretionary cost 酌量成本
(243) distribution cost 摊销成本
(244) diversions 移用
(245) diverted hours 移用小时
(246) diverted hour’s ratio 移用工时比率
(247) dividend 股利
(248) dividend cover 股利产出率
(249) dividend per share  每股股利
(250) dog 疲软产品
(251) double entry accounting 复式会计
(252) double-entry book-keeping 复式薄记
(253) doubtful debts 可疑债务
(254) down time 停工时间
(255) dynamic programming 动态规划
(256) earning per share 每股盈利
(257) earning ratio 市盈率
(258) economic order quantity(EOQ) 经济订购批量
(259) efficient market hypothesis 有效市场假设
(260) efficiency ration 效率性比率
(261) element of cost 成本要素
(262) entity 经济个体
(262) environmental audit 环境审计
(263) environmental impact assessment 环境影响评价
(264)EOQ 经济订购批量
(265) equity 权益
(266)equity method of accounting权益法会计计算
(267)equity share capital权益股本
(268)equivalent units当量
(269)event事项
(270)exceptional items例外事项
(271)expected value期望值
(272)expenditure支出
(273)expenses费用
(274)external audit外部审计
(275)external failure cost外部损失成本
(276)extraordinary items非常事项
(277)factory good让售商品
(278)factoring应收帐款让售
(279)fail value公允价值
(280)feedback反馈
(281)FIFO先近先出法
(282)final accounts年终报表
(283)finance lease融资租赁
(284)financial accounting财务会计
(285)financial accounts calendar adjustment财务报表的日历时间调整
(286)financial management财务管理
(287)financial planning财务计划
(288)financial statement财务报表
(289)finished goods完成品
(290)fixed asset固定资产
(291)fixed overhead固定制造费用
(292)fixed asset turnover固定资产周转率
(293)fixed assets register固定资产登记薄
(294)fixed cost固定成本
(295)flexed budget变动限额预算
(296)flexible budget弹性预算
(297)float time浮动时间
(298)floating charge流动抵押
(299)flow of funds statement资金流量表
(300)forecasting预测