Accounting Dictionary - Letter D
- Date of declaration
- Date of record
- Days purchases in accounts payable
- Days sales outstanding
- Days to sell inventory
- Debit
- Debt covenants
- Debt ratio
- Debt securities
- Debt to equity ratio
- Debtor
- Declaration date
- Deferral
- Deferred taxes
- Defined benefit pension plans
- Defined contribution pension plans
- Degree of operating leverage
- Delinquency fees
- Depletion
- Deposits in transit
- Depreciation
- Direct labor
- Direct labor efficiency variance
- Direct labor price variance
- Direct labor usage variance
- Direct materials
- Direct materials efficiency variance
- Direct materials price variance
- Direct materials usage variance
- Direct write-off method
- Disbursement
- Discount
- Discount amortization
- Discount bonds
- Discounted value
- Discounting a cash flow
- Discretionary costs
- Dividend
- Document retention policy
- Double declining balance method
- Double declining method
- Double-entry bookkeeping rule
- Double-entry recording system
- Down time
- Duration drivers
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