Terms

Science Glossary Terms - D

Date of Auditors'/Accountants' Report	Days Sales Outstanding
Days Sales Outstanding	Days' inventory
Debenture	Debit card
Debit memo	Debt
Debt financing	Debt ration
Debt Service Fund	Debt to quity
Debtor	Declining-balance deprecation method
Deduction	Default
Defeasance	Deferred Charge
Deferred expenditure	Deferred income
Deferred Income Taxes	Deferred Maintenance
Deficiency	Deficit
Depletion	Deposit Method
Depreciation	Detection risk
Dilutive	Direct Costs
Direct write-off method	Disbursement
Disbursements	Disclaimer of Opinion
Disclosure	Disclosure principle
Discount	Discount Rate
Discussion Leader's Guide	Discussion Memorandum
Disposal value	Dissolution
Distributions	Dividend payout ratio
Dividends	Dividends in arrears
Documentary credit	Double-Entry Accounting
Dradt, demand ot sight	Drawee
Drawer	Drawing account
Drawings	Dual date
Dual-purpose test	Due Diligence
Dumping

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