D.A.H. Private Bank Limited安新私人银行公司Dah Sing Bank Limited大新银行公司Dah Sing Finance Limited大新财务公司Dai-Ichi Kangyo Bank Limited第一劝业银行daily expenditure1 record book每天开支记录册Daily Quotations2 for Stock Market《股票市场日报表》Daily Quotations for Stock Options《股票期权日报表》daily stock price每天股价daily turnover每天成交额Daishi Bank, Ltd.第四银行Daiwa Bank, Limited株式会社大和银行Daiwa Overseas Finance Limited大和国外财务公司damages损害赔偿Danish Krone [DKK]丹麦克郎Dao Heng Bank Limited道亨银行公司Dao Heng Finance Limited道亨财务公司date of listing上市日期date of maturity到期日date of payment付款日期；缴付日期date of transfer出售当日；出售日期date of value起息日期dated securities按期证券day end liquidity日终流动资金day margin当日保证金；即市按金day order当日订单；即日指示day trade当日平仓交易day trade transaction即日平仓买卖；当日买卖；即日鲜de facto control实质控制权de minimis exemption低额豁免deal交易；买卖dealer买卖商；证券商；出市代表；出市员Dealers Deposits Fund买卖商按金基金dealers representative买卖商代表dealing买卖；交易dealing day买卖日dealing director买卖董事；证券商董事dealing in gold options黄金期权交易dealing in securities证券买卖；证券交易dealing partnership买卖合伙商行；买卖合伙dealing room盘房death duties and cosplayts死亡税及成本debenture债权证；债券；信用债券debenture holder债权证持有人debenture stock债权股证debenture trust deed债权证信托契约debit借项；借方；记入借方的款项debit advice借项公告书debit balance借方结余debit item借项debit side借方debt债项；债权debt certificate债务证明书debt collection agency收数公司debt due所欠债项debt financing债务筹资；举债集资debt instrument债务票据debt market债务市场debt on a recognizance签保所致的债项debt paper债务票据debt payable3 at a future time以后到期偿付的债项debt reorganization债务重整debt repayment偿债；偿还借款；偿还债务debt securities债务证券debt securities market债务证券市场debtor债务人debtor firm债务人商号debtors interest债务人权益debtors share债务人拥有额debt-to-equity ratio债务与资本比率；负债与权益比率deceased debtor已经过世债务人deceased partner已经过世合作伙伴deceased taxpayer已经过世纳税人decelerated growth增长放缓decelerating trend放缓趋势declaration声明书；公布；申报；报单declaration of bankruptcy宣布破产declaration of pidend宣布分派股息declaration of inability to pay debts无能力偿付债项声明书declaration of insolvency无力偿还债务声明declaration of solvency有偿债能力声明declaration of trust信托声明；信托声明书Declaration on Cooperation and Supervision4 Covering International Futures5 Markets《关于国际期货市场的合作和监管的联合声明》Declarations of Cooperation on Investment Management Persons投资管理合作声明declared return已公布收益decline下跌；衰退decontrol解除管制deduct扣除deductible可扣除；免赔额〔保险〕deduction扣除；扣减；扣除额；扣除项目deduction for expenses of self-education个人进修开支扣除额deed契据；契约deed of guarantee担保契约；保证契据deed of indemnity赔偿契据；还款保证书deed of settlement授产契；组织安排契据deed of surrender舍弃契据defalcation亏空公款；侵吞公款defamation诽谤default拖欠；违约；失责行为default in payment拖欠付款default procedure失责处置程序default proceeding失责处置程序default rule失责处置规则defaulter拖欠税款人；失责人；违约者defaulting broker失责经纪defective title所有权欠妥deferral递延项目deferred annuity延期年金deferred expenses递延成本deferred income递延收入deferred life annuity延期人寿年金deferred pay延付薪资deferred payment递延付款deferred share延迟派息股；递延付息股份deficiency亏绌；不敷；不足之数；短缺deficiency grant不敷补助金deficiency subvented organization同意不敷补助金的机构deficit赤字；逆差；亏损；亏欠额deficit financing赤字财政；赤字集资deficit on capital account非常常帐赤字deflated by以平减deflation通货紧缩deflationary force通货紧缩力量deflator平减物价指数defraud诈骗defrauded investor被诈骗的投资者defray支付；扣除defunct company已破产公司del credere agent保付货款代理人；担保付款代理人delegate转授delegate trust转委信托delinquency rate拖欠率；过期还款比率delinquent account怠帐；逾期未收帐款delisting除牌；取消上市资格；取消挂牌资格delivered price交货价delivery交收；交割〔证券〕；出货delivery failure交收失误delivery month交收月份delivery note交货单；付货公告书delivery order提货单；交割单Delta Asia Credit Limited汇业信贷公司demand deposit活期存款demand draft [D/D]即期汇票demand draft rate即期汇票汇率Demand for Provisional Salaries Tax暂缴薪俸税公告书Demand for Rates征收差饷公告书Demand for Tax交税公告书demand inflation需要引起的通货膨胀；需要通胀demand loan活期放款demand loan secured活期质押放款；活期担保放款demand loan unsecured活期信用放款demand note即期票据；交税公告书；缴款公告书dematerialization of share certificate股票非实物化demonetization停止通用；非货币化demonetized currency note停止通用纸币Den Norske Creditbank挪威信贷银行denomination面额；面值departmental capital equipment部门资本设施departmental estimates submission部门呈报预算departmental expenses部门开支Departmental Interpretation6 and Practice Notes [Inland Revenue Department]《税务局解释及实行引导》departmental special expenditure部门特别开支dependant受养人dependent grandparent allowance供养祖爸爸妈妈或外祖爸爸妈妈免税额dependent parent allowance供养爸爸妈妈免税额dependent sibling7 allowance供养兄弟姊妹免税额deposit存款；定金；保证金；暂收款项deposit account存款账户deposit at call公告存款；活期存款deposit back arrangement回存安排deposit charges存款收费deposit in lieu of bond以缴存的款项代替担保契据deposit insurance scheme存款保险计划deposit of securities as security for a loan存放证券作为贷款抵押deposit protection scheme存款保障计划deposit rate存款利率deposit size threshold最低存款额deposit taker同意存款人depositor存款人；存户depository保管人；受托人；存管处depository company存放公司depository receipt寄存单据；保管收据；预托证券depository share保管股份depository system存管规范；存放规范Deposit-taking Companies Advisory8 Committee同意存款公司咨询委员会Deposit-taking Companies Association [DTCA]同意存款公司公会deposit-taking company同意存款公司deposit-taking licence同意存款牌照depreciation折旧；贬值depreciation charge折旧费depreciation of the exchange value of the Hong Kong dollar港元汇值降低depreciation reserve折旧储备；折旧筹备deregistration取消登记deregulation撤销管制；放宽管制derivative衍生工具derivative product衍生商品derivative warrant衍生认股权证derivatives market衍生工具市场designated securities指定证券designated trade指定行业determinable interest可终结的权益Determination of Commissioner9 of Inland Revenue税务局局长的决定书determination of cosplayt本钱厘定determination of net profit确定纯利Deutsche Bank AG德国银行Deutsche Mark [DEM]德国马克devaluation贬值；货币贬值Development Bank of Singapore Ltd.新加坡进步银行development control进步管理；进步管制Development Division [Companies Registry]拓展部〔公司注册处〕development fund进步基金；开发基金development intensity进步密度Development Loan Fund进步贷款基金development package进步策略development parameter进步参数；进步规范development potential进步潜力development statement进步纲领development value进步价值deviation偏差devisee土地遗赠继承人；受遗赠人devolve转予；转承Dharmala International Finance Limited大马国际财务公司difference差额difference account盈亏公告书；差额帐differential差价；息差；差距differential pricing system差额收费方法；差别等级计价法diminishing assets递耗资产diminishing balance method余额递减法diminishing return报酬递减；收益递减diminution降低；缩减direct business直接业务；直接交易；直接买卖direct cosplayt直接本钱direct debit authorization直接付款授权书direct debit daily settlement system每天直接付款的结算规范direct insurance直接保险direct insurer直接保险人Direct Investment Division [Hong Kong Monetary Authority]直接投资处〔香港金融管理局〕direct placement直接配售direct remuneration直接报酬direct tax直接税direct taxation rate直接税税率direct trading直接交易；直接买卖direct underwriting直接承保director董事；理事Director of Accounting Services库务署署长