direct method 直接法
direct relatonship 直接關系
directly attributable expenditure 可直接歸屬的支出
discharge 解脫,解除
disclose 披露
disclosure 披露
discontinued operations 已終止經(jīng)營
discontinuing operation 終止經(jīng)營
discount 折價,折扣,貼水
discount rate 折現(xiàn)率
disposal 處置
disposal consideration 處置收入
disposal of subsidiaries 子公司的處置
disposals 處置
distress sale 虧本銷售
distribution 分配,分派
distribution costs 銷售費用,分銷費用
dividend income 股利收益
dividend receivable 應收股利
dividend yield 股利率
dividends 股利
dividends policy 股利政策
documentary credit 跟單信貸
downstream transactions 下游交易,下銷交易
earnings 收益
earnings per share 每股收益,每股盈利
earnings-generating capacity 獲利能力
economic benefits 經(jīng)濟利益
economic life 經(jīng)濟壽命
economic performance 經(jīng)濟業(yè)績
effective date 生效日期
effective interest method 實際利率法
effective yield 實際收益率
eliminate 消除
embedded derivative 嵌入衍生工具
employee benefit 雇員福利
employee benefit cost 雇員福利成本
employee share ownership plan 職工持股計劃
employee termination indemnity 辭退補償
end of the period 期末
entity 實體
equity 權益
equity capital 權益資本
equity compensation benefits 權益計酬福利
equity compensation plans 權益計酬計劃
equity financial instrument 權益性金融工具
equity instruments 權益性工具
equity issue 股份發(fā)行
equity method 權益法
equity securities 權益性證券
estimated value 評估價值
evaluate 評價,估價
events after the balance sheet date 資產(chǎn)負債表日后事項
exchange rate 匯率
exchange controls 外匯管制
exchange differences 匯兌差額
exchange loss 匯兌損失
exchange of assets 資產(chǎn)交換
execution 執(zhí)行
executory contract 待執(zhí)行合同
exercise date 行使日
exercise price 行使價格
exercise use 現(xiàn)有用途
expected growth rate 預期增長率
expected value 預期價值,預期價值法
expenditures carried forward 結轉后期的支出
expenses 費用
experience adjustments 經(jīng)驗調(diào)整
expiry 期滿,失效,終止
expiry date 期滿日,終止日
explanatory notes 說明性注解
exploration 勘探
exposure 風險敞口
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