D Terms and Definitions
- Data Integrity
- Date of Declaration
- Date of Payment
- Date of Record
- Days’ Sales in Inventory
- Days’ Sales Uncollected
- Death Spiral
- Debit
- Debit Card
- Debit Memorandum
- Debit Spread
- Debt Capital Markets
- Debt Financing
- Debt Ratio
- Debt Service
- Debt to Equity Ratio
- Debt Yield
- Debtor
- Decentralized Government
- Decision Making
- Double Declining Balance Method
- Deferral
- Deferred Expense
- Deferred Income Tax Liability
- Deferred Payment
- Deferred Revenue
- Deferred Tax Asset
- Deferred Tax Liability
- Deficit
- Deflation
- Deforestation
- Degree of Operating Leverage
- Demand
- Demand Curve
- Demand Deposit
- Demand-Pull Inflation
- Demised Premises
- Demising Wall
- Demographics
- Demand Schedule
- Departmental Accounting System
- Departmental Contribution to Overhead
- Dependency Theory
- Depletion
- Depletion Expense
- Deposit Ticket
- Deposits in Transit
- Depreciable Cost
- Depreciation
- Depreciation Schedule
- Detail Oriented
- Detection Risk
- Determinants of Demand
- Determinants of Supply
- Differentiation Strategy
- Diluted Earnings Per Share
- Dilutive Securities
- Diminishing Marginal Returns
- Diminishing Marginal Utility
- Diplomacy
- Direct Costs
- Direct Expenses
- Direct Labor
- Direct Labor Costs
- Direct Materials
- Direct Material Costs
- Direct Materials Inventory
- Direct Materials Mix Variance
- Direct Materials Yield Variance
- Direct Method
- Direct Quote
- Direct Write Off Method
- Disbursement
- Discount on Bonds Payable
- Discount on Notes Payable
- Discount on Stock
- Discount Period
- Discount Rate
- Discounted Cash Flow
- Discounted Cash Flow Analysis
- Discounted Operations
- Discounts Lost
- Discretionary Expenses
- Discretionary Spending
- Diseconomies of Scale
- Dislocated Worker
- Disparate Impact
- Disparate Treatment
- Displaced Homemaker
- Disposable Income
- Distribution Channels
- Diversifiable Risk
- Diversification
- Diversified Portfolio
- Dividend
- Dividend Discount Model
- Dividend ETF
- Dividend Growth Model
- Dividend Growth Rate
- Dividend Investing
- Dividend Reinvestment Plan
- Dividend Stocks
- Dividend Yield
- Dividends in Arrears
- Division of Labor
- Drawdown
- Donor Advised Funds (DAF)
- Double Declining Balance Depreciation DDB
- Double Entry Accounting
- Double Taxation
- Downside Protection
- Due Diligence
- Dunnage
