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CFO Library Value Pack

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    Accounting Dictionary

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    Letter D

    Daybook 
    Days Cash on Hand
     
    Days' Sales in Inventory
     
    Days' Sales Outstanding 
    Days' Sales Uncollected 
    De Minimis Fringe Benefits 
    Death Benefit 
    Debenture 
    Debenture Bond 
    Debenture Capital 
    Debit, (2)
    Debit and Credit Rules 
    Debit Balance 
    Debit Card 
    Debit Memo 
    Debited 
    Debt 
    Debt Accounting 
    Debt Capital Markets 
    Debt Collection Strategies 
    Debt Due on Demand 
    Debt Extinguishment 
    Debt Financing 
    Debt Issuance Costs 
    Debt Issue 
    Debt Limit 
    Debt Ratio 
    Debt Ratios 
    Debt Restructuring 
    Debt Retirement 
    Debt Service 
    Debt Service Coverage Ratio 
    Debt Service Fund 
    Debt to Assets Ratio 
    Debt to Equity Ratio  
    Debt with Covenants 
    Debtor 
    Debtor and Creditor, Difference Between 
    Debtor Days 
    Decentralization 
    Decentralized Organizational Structure 
    Decision Making 
    Decision Tree 
    Declaration Date 
    Declared Dividend 
    Declining Balance Depreciation 
    Deep Discount Bond 
    Defalcation 
    Default 
    Defeasance 
    Defensive Intangible Asset 
    Defensive Interval Ratio 
    Deferral 
    Deferral-Type Adjusting Entry 
    Deferred Annuity 
    Deferred Asset 
    Deferred Charge 
    Deferred Compensation, (2)
    Deferred Cost 
    Deferred Credit 
    Deferred Debit 
    Deferred Expense 
    Deferred Gross Profit 
    Deferred Income Tax Liability 
    Deferred Income Taxes 
    Deferred Liability 
    Deferred Maintenance 
    Deferred Mortgage Interest 
    Deferred Rent Accounting 
    Deferred Revenue 
    Deferred Interest Bond 
    Deferred Tax Asset 
    Deferred Tax Asset Valuation Allowance 
    Deferred Tax Liability 
    Deferred Taxes, Accounting for 
    Deficiency 
    Deficiency Letter 
    Deficit 
    Defined Benefit Plan 
    Defined Contribution Plan 
    Deflation 
    Degree of Financial Leverage 
    Degree of Operating Leverage 
    Degree of Relative Liquidity 
    Degree of Total Leverage 
    Delivery Cycle Time 
    Delivery Expense 
    Delphi Method 
    Demand Deposit 
    Departmental Overhead Rate 
    Departmental Rate 
    Dependent 
    Dependent Variable 
    Depletion 
    Depletion Expense 
    Depletion Method 
    Deposit in Transit 
    Deposit Receipt 
    Deposit Return 
    Depositor 
    Deposits 
    Depreciable Asset 
    Depreciable Cost 
    Depreciated Cost 
    Depreciation 
    Depreciation, Affect on Cash Flow 
    Depreciation as Direct or Indirect Cost 
    Depreciation as Operating Expense 
    Depreciation Basis 
    Depreciation Causes 
    Depreciation Expense 
    Depreciation Expense vs. Accumulated Depreciation 
    Depreciation, Fixed Cost or Variable Cost 
    Depreciation, How to Calculate 
    Depreciation Methods 
    Depreciation on Income Statement and Balance Sheet 
    Depreciation, Purpose of 
    Depreciation Recapture 
    Depreciation Tax Shield 
    Depreciation vs. Amortization 
    Derecognition 
    Derivative 
    Derivative Accounting 
    Derivative Instruments 
    Detachable Warrant, (2)
    Detailed Audit 
    Detection Risk 
    Development Stage Enterprise 
    Differential Cost 
    Differential Revenue 
    Diluted Earnings per Share 
    Dilution 
    Dilutive 
    Dilutive Securities 
    Direct Allocation Method 
    Direct Cost, (2)
    Direct Cost Examples 
    Direct Costing 
    Direct Costs vs. Indirect Costs 
    Direct Credit 
    Direct Deposit 
    Direct Expense 
    Direct Financing Lease 
    Direct Labor, (2)
    Direct Labor Budget 
    Direct Labor vs. Indirect Labor 
    Direct Margin 
    Direct Material 
    Direct Material Cost 
    Direct Material Mix Variance 
    Direct Material Price Variance 
    Direct Material Usage Variance 
    Direct Material Variance 
    Direct Materials 
    Direct Materials Budget 
    Direct Materials Inventory 
    Direct Method 
    Direct Quote 
    Direct Write-Off Method 
    Direct Write-Off Method vs. Allowance Method 
    Director 
    Directors' Report 
    Disaster Recovery Plan 
    Disbursement 
    Disclaimer 
    Disclosure 
    Disclosure Committee 
    Discontinued Operations 
    Discount 
    Discount Allowed 
    Discount Bond 
    Discount Interest 
    Discount Lost 
    Discount Method 
    Discount on Bonds Payable 
    Discount on Notes Payable 
    Discount on Notes Receivable 
    Discount Received 
    Discount Rate 
    Discounted Cash Flow 
    Discounted Cash Flow Method 
    Discounted Payback Period 
    Discounts, Types of 
    Discovery Sampling 
    Discovery Value Accounting 
    Discretionary Cost 
    Discretionary Fixed Cost 
    Disinvestment 
    Disposable Income 
    Disposal Account 
    Distress Price 
    Distribution Cost 
    Distribution Method 
    Distributions 
    Diversifiable Risk 
    Dividend, (2)
    Dividend Coverage Ratio 
    Dividend Exclusion 
    Dividend Payment Date 
    Dividend Payout Ratio 
    Dividend per Share 
    Dividend Policy 
    Dividend Reinvestment Plan 
    Dividend Types 
    Dividend Yield 
    Dividend Yield Ratio 
    Dividends, Classification of 
    Dividends Declared 
    Dividends in Arrears 
    Dividends Paid, How to Calculate 
    Dividends Payable 
    Divisional Organizational Structure 
    Dollar Accountability 
    Dollar-value LIFO Method 
    Domestic Corporation 
    Domestic International Sales Corporation 
    Donated Capital 
    Donated Stock 
    Donor 
    Donor-Imposed Condition 
    Donor-Imposed Restriction 
    Doomsday Ratio 
    Double Declining Balance Depreciation 
    Double Entry Accounting 
    Double Extension Method 
    Doubtful Debt 
    Downside Risk 
    Downsizing 
    Downward Demand Spiral 
    Draw 
    Drawing Account 
    Driver 
    Drop Shipping 
    Dual Aspect Concept 
    Dual Pricing 
    Dual Purpose Test 
    Due Date 
    Due Diligence 
    Dues 
    Dummy Activity 
    Dunning Letter 
    Duplicate Payment 
    DuPont Analysis 
    Dynamic Pricing