Accounting Dictionary

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Letter D

Days' Sales in Inventory
Debenture 
Debit, (2)
Debit Balance 
Debit Memo
Debt
Debt Due on Demand
Debt to Assets Ratio
Debt to Equity Ratio
Debt Service Coverage Ratio
Debt with Covenants
Debtor
Decentralized Organizational Structure 
Declining Balance Depreciation
Default
Defensive Intangible Asset
Deferral
Deferred Compensation, (2)
Deferred Cost
Deferred Credit
Deferred Expense
Deferred Revenue
Deferred Interest Bond
Deferred Tax Asset 
Deferred Tax Liability
Deficit
Defined Benefit Plan 
Defined Contribution Plan
Degree of Financial Leverage 
Depletion 
Depletion Method
Deposit in Transit
Depreciation, (2)
Derecognition 
Derivative 
Detachable Warrant, (2)
Differential Cost
Diluted Earnings per Share
Dilution
Direct Cost, (2)
Direct Costing, (2)
Direct Deposit, (2)
Direct Expense 
Direct Labor, (2)
Direct Labor Budget
Direct Material Cost , (2)
Direct Material Mix Variance 
Direct Material Price Variance 
Direct Material Usage Variance 
Direct Material Variance 
Direct Materials 
Direct Materials Budget
Direct Method
Direct Quote
Direct Write Off Method
Director
Disclosure 
Disclosure Committee
Discontinued Operations (2)
Discount Allowed 
Discount Received 
Discount Rate
Discounted Cash Flow
Discretionary Cost
Disposal Account
Distribution Method 
Distributions
Dividend, (2)
Dividend Payment Date 
Dividend Payout Ratio
Dividend Types
Dividend Yield 
Dividend Yield Ratio
Dividends Payable
Divisional Organizational Structure 
Double Entry Accounting
Doubtful Debt
Drawing Account
Driver
Drop Shipping, (2)
Due Diligence
Dunning Letter 
Dynamic Pricing