D

　　D/A 1.deposit account定期存款

　　2.document against acceptance 承兌交單

　　damages (n. pl) money claimed for harm done 賠償金

　　[例] We are claiming damages for unfair dismissal.

　　[同義詞] compensation,reparation

　　danger money (n) extra money or high wages paid to people working in hazardous conditions危險工作津貼 [例] All medical staff who were fighting SARS to save patient’s life received danger money.

　　database (n.) date bank 數(shù)據(jù)庫

　　day book (n) a book containing records of invoices, credit notes, etc. 日記帳

　　[例] She wrote the invoice number in the day book to update the accounts.

　　deadline (n.) date/time by which something has to be done最終期限

　　[例] The deadline for the application is tomorrow morning.

　　deal1.(n.) 1.business agreement交易

　　[例] We set up a deal with our agents.

　　2. (v.) trade, buy and sell做生意

　　[例] He deals in gold.

　　[同義詞] trade, bargain, negotiate

　　dealer (n.) person who buys and sells商人

　　[例] a foreign exchange dealer

　　[同義詞] merchant, trader, tradesman

　　dear (adj.) high-priced; expensive昂貴的

　　[例] a dear gift

　　[同義詞] expensive, costly, pricey

　　dear money (n) money that is difficult to borrow because of high interest rate 高利息借貸資本

　　[例] Government adopted the dear money policy to restrain the overhot investment in the real estate.

　　debenture (n) a form of long-term loan, with a fixed rate of interest and usually repaid at a fixed date 公司債券

　　[例] The company sold the debenture for financing.

　　debit1. (n.) money which is owed借方

　　[例] The debit column is the left-hand column in accounts.

　　2. (v.) debit an account記入借方

　　[例] debit$5 against a person's account

　　direct debit money withdrawn automatically from a bank account for regular payments直接借記

　　debt [ det ] (n.) money owed 債務

　　[同義詞] liability, obligation, due

　　to get into debt 負債

　　to be out of debt 不欠債

　　to pay off a debt 償清債務

　　debt ratio (n) the relationship between the total amount of money owned by a company and the company’s shareholder’s funds負債比率

　　[例] As the debt ratio is ever-increasing, investors fell uncertain about the prospect of the company.

　　debtor (n.) person who owes money 債務人

　　aged debtors companies which owe money listed according to age of debt 長期債務人

　　declare (v.) make an official statement公布

　　[例] The company declared interim profits of 420 million.

　　decline]1. (n.) slow fall下滑

　　[同義詞] decrease

　　2. (v.) fall slowly下滑

　　[同義詞] decrease

　　[例] When the income level of the consumers declines, the market price for house will fall accordingly.

　　deduct (v.) subtract from the total figure 扣除

　　[例] After deducting all the costs, we actually made a loss.

　　[同義詞] subtract, take away

　　Deductible adj.) which can be deducted可扣除的

　　[例] tax-deductible

　　deduction (n.) subtraction from the total figure扣除，減除

　　[例] after deduction of tax

　　[同義詞] subtraction, reduction, decrease

　　default1. (n.) failure to meet the terms of a contract未履行

　　2. (v.) to fail to meet the terms of a contract違約

　　[例] In the end they have to meet a default.

　　defect (n.) fault, something wrong in the design of a machine缺陷

　　[例] There is a small defect in this product.

　　defective (adj.) not working properly有缺陷的

　　[例] The defective working line slowed down the entire production process.

　　defer (v.) to put off to a later date推遲

　　[例] Please defer shipment until you receive our further instructions.

　　[同義詞] delay, postpone, ajourn

　　deferred payments (n.) payments postponed to a later date延期付款

　　[例] We cannot accept deferred payment.

　　deficit (n.) amount by which expenditure is higher than income赤字

　　[例] They have incurred trade deficit for several years.

　　[同義詞] shortage, shortfall,deficiency

　　deflation (n) a reduction in the amount of money circulating in a country’s economy, so that prices fall or remain steady 通貨緊縮

　　[例] Under the policy of deflation , prices have fallen back to a normal level

　　delegate1. (v.) to give authority and responsibility to someone to act on one’s behalf委派為…代表 2. (n.) person to whom authority and responsibility are given代理 3. (n.) person representing an organization at a meeting or conference大會代表

　　[例] We note that you will have delegated your Miss Chris to attend the Shanghai Fair.

　　delegation (n.) group of delegates代表團

　　[例] The Shanghai Trade Delegation was warmly received at Hong Kong Spring Commodities Fair.

　　deliver (v.) transport goods to a customer送貨

　　[例] You as the VIP customer can choose the way how we deliver our product to you and the charge will be free.

　　delivery cycle (n.) time from receipt of customer order to shipment供貨周期

　　[例] We should try to shorten the delivery cycle.