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 已終止經營

discontinuing operation 終止經營

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 經濟利益

economic life 經濟壽命

economic performance 經濟業(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 經驗調整

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