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D
D/A t account定期存款
nt against acceptance 承兑交单
damages (n. pl) money claimed for harm done 赔偿金
[例]We are claiming damages for unfair dismissal.
[同义词]compensation,reparation
danger money (n) extra money or high wages paid to people working in hazardous conditions危险工作津贴[例]
All medical staff who were fighting SARS to save patient’s life received danger money.
database (n.) date bank 数据库
day book (n) a book containing records of invoices, credit notes, etc. 日记帐
[例] She wrote the invoice number in the day book to update the accounts.
deadline (n.) date/time by which something has to be done最终期限
[例]The deadline for the application is tomorrow morning.
deal 1.(n.) ss agreement交易
[例]We set up a deal with our agents.
2. (v.) trade, buy and sell做生意
[例]He deals in gold.
[同义词]trade, bargain, negotiate
dealer (n.) person who buys and sells商人
[例]a foreign exchange dealer
[同义词]merchant, trader, tradesman
dear (adj.) high-priced; expensive昂贵的
[例]a dear gift
[同义词]expensive, costly, pricey
dear money (n) money that is difficult to borrow because of high interest rate 高利息借贷资本
[例] Government adopted the dear money policy to restrain the overhot investment in the real estate.
debenture (n) a form of long-term loan, with a fixed rate of interest and usually repaid at a fixed date 公司债券
[例] The company sold the debenture for financing.
debit 1. (n.) money which is owed借方
[例]The debit column is the left-hand column in accounts.
2. (v.) debit an account记入借方
[例] debit
$
5 against a person's account
direct debit money withdrawn automatically from a bank account for regular payments直接借记
debt (n.) money owed债务
[同义词]liability, obligation, due
to get into debt负债
to be out of debt不欠债
to pay off a debt偿清债务
debt ratio (n) the relationship between the total amount of money owned by a company and the company’s
shareholder’s funds负债比率
[例] As the debt ratio is ever-increasing, investors fell uncertain about the prospect of the company.
debtor (n.) person who owes money 债务人
aged debtors companies which owe money listed according to age of debt长期债务人
declare (v.) make an official statement公布
[例]The company declared interim profits of 420 million.
decline 1. (n.) slow fall下滑
[同义词]decrease
2. (v.) fall slowly下滑
[同义词]decrease
[例]When the income level of the consumers declines, the market price for house will fall accordingly.
deduct (v.) subtract from the total figure 扣除
[例]After deducting all the costs, we actually made a loss.
[同义词]subtract, take away
deductible (adj.) which can be deducted可扣除的
[例] tax- deductible
deduction (n.) subtraction from the total figure扣除,减除
[例]after deduction of tax
[同义词]subtraction, reduction, decrease
default 1. (n.) failure to meet the terms of a contract未履行
2. (v.) to fail to meet the terms of a contract违约
[例] In the end they have to meet a default.
defect(n.) fault, something wrong in the design of a machine缺陷
[例]There is a small defect in this product.
defective (adj.) not working properly有缺陷的
[例]The defective working line slowed down the entire production process.
defer (v.) to put off to a later date推迟
[例] Please defer shipment until you receive our further instructions.
[同义词]delay, postpone, ajourn
deferred payments (n.) payments postponed to a later date延期付款
[例] We cannot accept deferred payment.
deficit (n.) amount by which expenditure is higher than income赤字
[例]They have incurred trade deficit for several years.
[同义词]shortage, shortfall,deficiency
deflation(n) a reduction in the amount of money circulating in a country’s economy, so that prices fall or remain
steady 通货紧缩
[例] Under the policy of deflation , prices have fallen back to a normal level
delegate 1. (v.) to give authority and responsibility to someone to act on one’s behalf委派为…代表 2. (n.) person
to whom authority and responsibility are given代理 3. (n.) person representing an organization at a meeting or
conference大会代表
[例]We note that you will have delegated your Miss Chris to attend the Shanghai Fair.
delegation (n.) group of delegates代表团
[例] The Shanghai Trade Delegation was warmly received at Hong Kong Spring Commodities Fair.
deliver (v.) transport goods to a customer送货
[例]You as the VIP customer can choose the way how we deliver our product to you and the charge will be free.
delivery cycle (n.) time from receipt of customer order to shipment供货周期
[例] We should try to shorten the delivery cycle.
demand (n.) 1. request for payment请求偿付
[例]First demands were issued to all late payers.
2. need for products and services at a certain price需求
[例]We are having difficulty meeting demand.
demand management (n.) series of activities to recognize and manage all the demands for products需求的监督
和调节
[例] They decided to carry out demand management to get information from consumers.
demotivated (adj.) not interested失去动力的
[例] The depression of economy demotivated them at last.
denationalize (v) to put a government-owned company or industry back into private ownership 私营化
[例]Sooner or later, China’s communication sector will be completely denationalized.
[同义词] privatize
department (n.) part of an organization部门
[例]The employment manager would like to talk to some of the company’s supervisors and department heads.
[同义词]branch, division, subdivision
deposit (n.) placed in a bank account存款
[例]Once your deposit in our bank exceeds 50,000 USD, the monthly 20 USD account maintenance fees will be
exempted.
deposit accountaccount earning interest有息存款,储蓄存款
[例]We require 7 days’ notice of withdrawal on this deposit account.
2. money paid in advance in order to reserve a product押金
depot (n.) warehouse仓库
[例]The goods are temporally stored in the depot near the port.
depreciate (v.) reduce the value of assets in the accounts over a certain time贬值
[例]We depreciate business equipment over 5 years.
[同义词]devalue, devaluate
depreciation (n.) reduction in the value of an asset贬值
[同义词]devaluation, deflation
deregulate(v) to free an industry , an organization, etc from price control, especially by a government 撤消管制
[例] to deregulate the food market
deskilling (n) the losing of skills by workers through unemployment , lack of training , etc.失去技能
[例] The great depression caused many companies to lay off their workers which would result in deskilling of staff.
desktop (n.) desktop computer 台式电脑
despatchsee: dispatch
devalue (v.) reduce the value of a currency against other currencies(货币)贬值
[例]The war inside the country severely hurts the consumers’ confidence and devalues its currency in the
international financial market.
[同义词]depreciate, devaluate
devaluation (n.) the deduction in the value of a currency against other currencies(货币)贬值
[同义词]depreciation, deflation
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